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district

court.

cess.

SEC. 2. That no such company shall do business under the provisions of this Act beyond the limits of the State or Territory under whose laws it was incorporated and in which its principal office is located, nor beyond the limits of the District of Columbia, when such company was incorporated under its laws or the laws of the United States and its principal office is located in said District, until it shall by a written power of attorney appoint some person residing Power of attorwithin the jurisdiction of the court for the judicial district ney. wherein such suretyship is to be undertaken, who shall be a citizen of the State, Territory, or District of Columbia, wherein such court is held, as its agent, upon whom may be served all lawful process against such company, and who shall be authorized to enter an appearance in its behalf. A copy of such power of attorney, duly certified and authen. A copy of power ticated, shall be filed with the clerk of the district court of filed with clerk the United States for such district at each place where a

of the term of such court is or may be held, which copy, or a certified copy thereof, shall be legal evidence in all controversies arising under this Act. If any such agent shall

When a gent

removed, etc. be removed, resign, or die, become insane, or otherwise incapable of acting, it shall be the duty of such company to appoint another agent in his place as hereinbefore prescribed, and until such appointment shall have been made, or during the absence of any agent of such company from such district, service of process may be upon the clerk of the court wherein such suit is brought, with like effect as upon an agent appointed by the company. The officer exe

Service of procuting such process upon such clerk shall immediately transmit a copy thereof by mail to the company, and state such fact in his return. A judgment, decree, or order of a court Judgment. entered or made after service of process as aforesaid shall be as valid and binding on such company as if served with process in said district.

SEC. 3. That every company before transacting any busi. Copy ofcharter ness under this Act shall deposit with the Attorney-General

or articles of in.

corporation, etc., of the United States a copy of its charter or articles of in- to be filed with

U.S. Atty. Genl. corporation, and a statement signed and sworn to by its president and secretary showing its assets and liabilities. If the said Attorney-General shall be satisfied that such company has authority under its charter to do the business provided for in this Act, and that it has a paid up capital of not less than two hundred and fifty thousand dollars, in cash or its equivalent, and is able to keep and perform its contracts, he shall grant authority in writing to such company to do business under this Act.

SEC. 4. That every such company shall, in the months The company of January, April, July, and October of each year, file with

during the year, the said Attorney-General a statement, signed and sworn showing its as:

. to by its president and secretary, showing its assets and ties. liabilities, as is required by section three of this Act. And the said Attorney-General shall have the power, and it shall be his duty, to revoke the authority of any such company to transact any new business under this Act whenever in his judgment such company is not solvent or is conducting its business in violation of this Act. He may institute inquiry at any time into the solvency of said com

to file statement any

etc.

pany and may require that additional security be given at any time by any principal when he deems such company no

longer sufficient security. Company may SEC. 5. That any surety company doing business under be sued in U.S. court. the provisions of this Act may be sued in respect thereof

in any court of the United States which has now or here. after may have jurisdiction of actions or suits upon such recognizance, stipulation, bond, or undertaking, in the district in which such recognizance, stipulation, bond, or undertaking was made or guaranteed, or in the district in which the principal office of such company is located. And for the purposes of this Act such recognizance, stipulation, bond, or undertaking shall be treated as made or guaranteed in the district in which the office is located, to which it is returnable, or in which it is filed, or in the district in which the principal in such recognizance, stipulation, bond,

or undertaking resided when it was made or guaranteed. Neglect or re. fusal to pay judg.

SEC. 6. That if any such company shall neglect or refuse ment or decree, to pay any final judgment or decree rendered against it upon

any such recognizance, stipulation, bond, or undertaking made or guaranteed by it under the provisions of this Act, from which no appeal, writ of error, or supersedeas has been taken, for thirty days after the rendition of such judgment or decree, it shall forfeit all right to do business

under this Act. Company SEC. 7. That any company which shall execute or guar. its corporato antee any recognizance, stipulation, bond, or undertaking

under the provisions of this Act shall be estopped in any proceeding to enforce the liability which it shall have assumed to incur, to deny its corporate power to execute

or guarantee such instrument or assume such liability. Failure to com ply with provi:

SEC. 8. That any company doing business under the prosions of this act. visions of this Act which shall fail to comply with any of Forfeiture.

its provisions shall forfeit to the United States for every such failure not less than five hundred dollars nor more than five thousand dollars, to be recovered by suit in the name of the United States in the same courts in which suit may be brought against such company under the provisions of this Act, and such failure shall not affect the validity of any contract entered into by such company.

eg

power, etc.

OFFICIAL BONDS.

(Extract from legislative, executive, and judicial appropriation act,

approved March 2, 1895 (28 Stat., 807). ]

*

Bonds of col.
SEC. 5.

Hereafter all bonds of lectors of internal the Treasurer of the United States, collectors of internal filed with Secre- revenue, collectors, naval officers, surveyors, and other offitary of Treasury. cers of the customs, either as such officers or as disbursing

officers of the Treasury, bonds of the Secretary of the Senate, Olerk of the House of Representatives, and the Sergeant-at-Arms of the House of Representatives, and all such bonds now on flle in the office of the Comptroller of the Treasury, shall be transmitted to the Secretary of the Treasury and filed as he may direct; and the duties now required by law of the Comptroller of the Treasury in regard to such bonds, as the successor of the Commissioner of Customs and First Comptroller of the Treasury, shall hereafter be performed by the Secretary of the Treasury.

Hereafter every officer required by law to take and ap- Official bonds prove official bonds shall cause the same to be examined to be examined

at least every at least once every two years for the purpose of ascertain- two years. ing the sufficiency of the sureties thereon; and every officer having power to fix the amount of an official bond shall examine it to ascertain the sufficiency of the amount thereof and approve or fix said amount at least once in two years and as much oftener as he may deem it necessary.

Hereafter every officer whose duty it is to take and ap- Bonds renewed prove official bouds shall cause all such bonds to be renewed

or strengthened

every four years every four years after their dates, but he may require such or oftener. bonds to be renewed or strengthened oftener if he deem such action necessary. In the discretion of such officer the requirement of a new bond may be waived for the period of service of a bonded officer after the expiration of a four-year term of service pending the appointment and qualification of his successor: Provided, That the nonperformance of any requirement of this section on the part of any official of the Government shall not be held to affect in any respect the liability of principal or sureties on any bond made or to be made to the United States: Provided further, That Period of liathe liability of the principal and sureties on all official bility covered on bonds shall continue and cover the period of service ensuing until the appointment and qualification of the successor of the principal: And provided further, That nothing in Sec. 3836, R.S.,

not repealed por this section shall be construed to repeal or modify section modified. Postal thirty-eight hundred and thirty-six of the Revised Statutes bonds not

fected. of the United States.

Notice to suroties and statute of limitations, p. 386. SEC. 72. Act of August 28, 1894 (28 Stat., 509), repealing and saving . Repeal of ex: clause. All Acts and parts of Acts inconsistent with the pro- to atfect any act visionsof this Act are hereby repealed, but therepealof exist- done or right ing laws or modifications thereof embraced in this Act shall commenced prior not affect any act done, or any right accruing or accrued, to the repeal. or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made. Any offenses com mitted and all penalties or forfeitures or liabilities incurred Liabilities in. prior to the passage of this Act under any statute embraced the passage of in or changed, modified, or repealed by this Act may be this act. prosecuted or punished in the same manner and with the same effect as if this Act had not been passed. All acts of limitation, whether applicable to civil causes and proceed. Limitations. ings, or to the prosecution of offenses, or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this Act sball not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this Act, may be commenced and

1022823

af.

Civil or crimi. nal suits,

prosecuted within the same time and with the same effect as if this Act had not been passed: And provided further,

That nothing in this Act shall be construed to repeal the Sec. 3058, as provisions of section three thousand and fifty-eight of the amended, not re- Revised Statutes as amended by the Act approved Februpealed.

ary twenty-third, eighteen hundred and eighty seven, in respect to the abandonment of merchandise to under. writers or the salvors of property, and the ascertainment of duties thereon.

Former laws made applicable to war revenue aet. Former laws SEC. 31. Act of June 13, 1898 (30 Stat., 448). That all adminismade applicable. trative, special, or stamp provisions of law, including the

laws in relation to the assessment of taxes, not heretofore specifically repealed are hereby made applicable to this Act.

When the war revenue act took effect.

SEC. 51. Act of June 13, 1898 (30 Stat., 448). That this Act 1898, to take ef.

shall take effect on the day next succeeding the date of its passage except as otherwise specially provided for.

Act of June 13,

fect.

APPEND I X.

CONTAINING LAWS OF A GENERAL NATURE AND MISCELLANEOUS PROVISIONS APPLICABLE TO THE ADMINISTRATION OF THE

INTERNAL-REVENUE LAWS.

CHAPTER 1 (P. 357 .

SUITS AND PROSECUTIONS, JURISDICTION, PRACTICE, EVIDENCE, LIENS, LIMITATIONS, ETC.

Jurisdiction of district courts.

Costs, when paid by defendant. Jurisdiction of circuit courts.

Laws of the States, rules of decision, etc. Suits for penalties, forfeitures, and taxes. Proceedings on execution. State laws. Removal of suits against officers from Act to regulate liens of judgments and

State to United States circuit courts. decrees of United States courts. Arrests.

Interest on judgments, etc. Competency of witnesses. State laws. Writs of error and appeals. Production of books, papers, etc., in suits Circuit courts of appeals. other than criminal.

Certificate of probable cause. Disclosures of witnesses not to be used Property taken under revenue laws irre

against them in criminal proceedings. pleviable. Certified copies of papers admissible as Statute of limitations. evidence.

Compromises of claims and of cases after Costs in internal-revenue suits upon in- judgment. Pardong.

formation from other than a collector, etc.

CHAPTER 2 (P. 373).

0. 8. ATTORNEYS, DUTIES AS TO PROSECUTIONS, REPORTS, COMPENSATION, CLERKS OF COURTS, ETC. Employment of attorneys or counsel. Reports of district attorneys. Compensation as attorney or counsel only Compensation of district attorneys, etc. allowed in certain cases.

Sections 6 and 7, act of May 28, 1896. Duty of district attorneys to prosecute Warrants of arrest and prosecutions.

delinquents and to defend officers. Clerks of courts, reports of, etc.

CHAPTER 3 (P. 377).

DUTIES OF OFFICERS CHARGED WITH RECEIVING OR DISBURSING PUBLIC MONEYS, PENALTIES FOR

EMBEZZLEMENTS, PROCEEDINGS AGAINST DELINQUENT OFFICERS, ETC.

Moneys to be deposited without deduc- | Embezzlement; penalty for requiring retion.

ceipt for larger sum than that actually Duty of disbursing officers.

paid. Persons having moneys of United States Embezzlement; penalty for disbursing of

must pay the same to Treasurer, etc. ficer unlawfully depositing, converting, Accounts to be repdered.

loaning, or transferring public money. Distinct accounts required according to Embezzlement; penalty for custodians of appropriation.

public money failing to safely keep, etc. Suits to recover money from officers regu- Embezzlement; penalty for failure to renlated.

der accounts. Distress warrant.

Embezzlement; penalty for failure to deFailure of disbursing officer to account; posit as required.

duty thereupon of Anditor and Solici- Record evidence of embezzlement. tor of Treasury.

Refusal to pay any draft, etc., prima facie Duties of officers as custodians of public evidence of embezzlement. moneys.

Evidence of conversion.

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