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SEC. 1047. No suit or prosecution for any penalty or forfeiture, pecuniary or otherwise, accruing under the laws of the United States, shall be maintained, except in cases where it is otherwise specially provided, unless the same is commenced within five years from the time when the penalty or forfeiture accrued: Provided, That the person of the offender, or the property liable for such penalty or forfeiture, shall, within the same period, be found within the United States; so that the proper process therefor may be instituted and served against such person or property.

An act to limit the time within which prosecutions may be instituted against per

sons charged with violating internal-revenue laws. Act of July 5, 1884 (23 Stat., 122).

That no person shall be prosecuted, tried or punished for any of the various offenses arising under the internal revenue laws of the United States unless the indictment is found or the information instituted within three years next after the commission of the offense, in all cases where the penalty prescribed may be imprisonment in the penitentiary, and within two years in all other cases:

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 commence. ment of such proceedings:

Provided further, That the provisions of this act shall not apply to offenses committed prior to its passage:

And 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.

Suits for taxes can be brought at any time. (See decisions quoted under 9 3214, p. 100.)

Limitation of timo within which suits must be brought against sureties on official bonds five years. (See act of August 8, 1888, p. 386.)

States can not pass statutes of limitation binding on the Federal Government. (United States v. Thompson et al., 98 U. S., 486; 25 Int. Rev. Rec., 143.)

United States not bound by any statute of limitations unless Congress has clearly manifested its intention that they should be so bound. (United States v. Nashville Railroad Company, 118 U. 8., 125; United States v. Beebe, 127 U. S., 354.)

When the United States voluntarily appear in a court of justice, thoy at the same time submit to the law and place themselves npon an equality with other litigants; but this does not apply to such defenses as laches and the statute of limitations. (United States v. Ingate, 1891, 48 Fed. Rep., 251.)

Execution not to issue against officers of revenue in cases of probable cause, ete.

SEC. 989. When a recovery is had in any suit or proceeding against a collector or other officer of the revenue for any act done by him, or for the recovery of any money exacted by or paid to him and by him paid into the Treasury, in the performance of his official duty, and the court certifies that there was probable cause for the act done by the collector or other officer, or that he acted under the directions of the Secretary of the Treasury, or other proper officer of the Government, no execution shall issue against such collector or other officer, but the amount so recovered shall, upon final judgment, be provided for and paid out of the proper appropriation from the Treasury.

Section 3220, page 103. Payment of judgments against collectors. (United States v. Frerichs, 124 U. S., 315; 34 Int. Rev. Rec., 39.)

Protection afforded to officers by certificate of probable cause. (Averill r. Smith, 17 Wall., 82; 17 Int. Rev. Rec., 171. Stacy 1. Emery, 97 U. S., (7 Otto), 642; 24 Int. Rev. Rec., 378. Dunnagan v. United States, 17 Ct. Clms., 247; 28 Int. Rev. Rec., 144.)

The Government is not liable for the torts of its officers. (Hart v. United States, 95 U.S., 318; Langford v. United States, 101 U. S., 346; United States v. Cummings et al., 35 Int. Rev. Rec., 142.)

The Government has never held itself liable to individuals for the malfeasance, laches, or unauthorized exercise of power by officers and agents. (Gibbons v. United States, 8 Wall., 274.)

Property taken under revenue laws Irrepleviable.

SEC. 934. All property taken or detained by any officer or other person, under authority of any revenue law of the United States, shall be irrepleviable, and shall be deemed to be in the custody of the law, and subject only to the orders and decrees of the courts of the United States having jurisdiction thereof.

Brico et al. v. Elliott. (22 Int. Rev. Rec., 206.)

Conflict of State and United States officers. (14 Op. Atty. Gen., 37C; 19 Int. Rev. Rec., 73.)

Goods in the hands of the United States held for taxes can not be attached by State officers. (Harris v. Dennie, 3 Pet., 292; McCullough v. Large, 30 Int. Rev. Rec., 166.)

Compromises of claims and of cases after judgment.

SEC. 3469. Upon a report by a district attorney, or any

special attorney or agent having charge of any claim in favor of the United States, showing in detail the condition of such claim, and the terms upon which the same may be compromised, and recommending that it be compromised upon the terms so offered, and upon the recommendation of the Solicitor of the Treasury, the Secretary of the Treasury is authorized to compromise such claim accordingly. But the provisions of this section shall not apply to any claim arising under the postal laws.

Compromise of internal-revenue cases before judgment. (1 3229, p. 111.)

Uncertainty whether the Government can obtain a verdict, proper ground for compromise. (16 Op. Atty. Gen., 259.)

Section 3469 does not extend to fines in criminal cases. (United States v.
George et al., 6 Blatch., 406; 12 Op. Atty. Gen., 543; 13 ibid., 479.)

Compromise of solvent claims. (16 Op. Atty. Gen., 617; 25 Int. Rev. Roc., 29.)
Contra. (MacVeagh, 27 Int. Rev. Rec., 334.)

Government's claim to real property can not be compromised. (16 Op. Atty.
Gen., 385.)

The Secretary of the Treasury has authority to remit or mitigate fines, penalties, or forfeitures and to remove disabilities before or after judgment or decree, and until the money is actually paid into the Treasury. (United States v. Morris, 10 Wheat., 246; 09 5292, 5293, R. S.)

No power to compromise taxes. (Dorsheimer v. United States, 7 Wall., 166; 10 Int. Rev. Rec., 131.)

No authority to compromise cases under section 32, act of July 24, 1897. The Attorney-General may, however, compromise or settle such cases. (Vol. 1, Treas. Dec., (1899), No. 21270.).

The President's power under the Constitution to grant pardons (Art. II, V 2) includes the power of remitting fines, penalties, and forfeitures. (Ex parte Garland, 4 Wall., 333.)

Effect of pardon. (Weimer v. Reynolds, 24 Int. Rev. Rec., 372. Knote v. United States, 95 U. S., 149; 24 Int. Rev. Rec., 4. United States v. McKee, 23 ibid., 338.)

Pardon of officer bar to an action on official bond assigning same act as a breach. (United States v. Cullerton, 24 Int. Rev. Rec., 68.)

Pardon releases property seized for samo offense. (Osborn v. United States, 91 U. S., (1 Otto), 474.)

Does not relieve from tax. (United States v. Roelle et al., 24 Int. Rev. Rec., 332.)

A pardon is not complete until delivery. (In re Moses De Puy, 10 Int. Rev.' Rec., 34.)

CHAPTER 2.

UNITED STATES ATTORNEYS-DUTIES AS TO PROSECUTIONS-00MPENSATION-A0.

COUNTS-REPORTS-00MMISSIONERS-OLERKS OF COURTS-REPORTS OF, ETO.

Employment of attorneys or counsel.

SEC. 189. No head of a Department shall employ attorneys or counsel at the expense of the United States, but when in need of counsel or advice shall call upon the Department of Justice, the officers of which shall attend to the same.

Opinions of the Attorney-General, the effect of his advice. (5 Op. Atty. Gen., 97; 6 ibid., 334; 7 ibid., 699; 9 ibid., 37.)

Questions of pure law actually arising in the administration of the Treasury Department, and requiring the personal consideration of the Secretary, may be referred to the Solicitor of the Treasury or to the Attorney-General. If referred to the latter, however, his answer should be regarded by the Department as law until withdrawn by him or overruled by the courts. (20 Op. Atty. Gen., 655.)

Attorney-General to provide counsel on investigation of claims.

SEC. 364. Whenever the head of a Department or Bureau gives the Attorney-General due notice that the interests of the United States require the service of counsel upon the examination of witnesses touching any claim, or upon the legal investigation of any claim, pending in such Department or Bureau, the Attorney General shall provide for such service.

Compensation as attorney or counsel only allowed in certain cases.

SEC. 365. No compensation shall hereafter be allowed to any person besides the respective district attorneys and assistant district attorneys for services as an attorney or counselor to the United States, or to any branch or Department of the Government thereof, except in cases specially authorized by law, and then only on the certificate of the Attorney-General that such services were actually rendered, and that the same could not be performed by the Attorney-General, or SolicitorGeneral, or the officers of the Department of Justice, or by the district attorneys.

Duties of district attorneys to prosecute and to appear for collectors, etc.

SEC. 771. It shall be the duty of every district attorney to prosecute, in his district, all delinquents for crimes and offenses cognizable under the authority of the United States, and all civil actions in which the United States are concerned, and, unless otherwise instructed by the Secretary of the Treasury, to appear in behalf of the defendants in all suits or proceedings pending in his district against collectors, or other officers of the revenue, for any act done by them or for the recovery of any money exacted by or paid to such officers, and by them paid into the Treasury.

Infamous” crimes can not be prosecuted by information. “No person shall be held to answer for a capital or otherwise infamous crime, unless on a presentment or indictment of a grand jury, except in cases arising in the land or naval forces, etc. (Constitution, fifth amendment.)

Imprisonment at hard labor for a term of years is an infamous punishment. (Wilson ex parte, 114 U.S., 417; 31 Int. Rev. Rec., 224.)

A crime punishable by imprisonment in a State's prison or penitentiary with or without hard labor is an "įnfamous” crime. (Mackin v. United States, 117 U.S., 348.)

As to joining in one indictment two offenses subject to different punishments. (United States v. Gaston, 28 Fed. Rep., 849.) See section 1024, p. 361.

Duty of Government to defend its officers when sued for doing what the law requires. (9 Op. Atty. Gen., 52.)

The fact that a section is under the title “crimes” does not necessarily imply that for some purposes it is not a law relating to the revenue. (See V ý 5440, p. 389, and 5600 R. S.)

The act of March 3, 1887 (24 Stat., 505), providing for the bringing of suits against the Government in the United States district and circuit courts, makes it the duty of the district attorney to appear and defend the interests of the Government in such suits and within sixty days after the service of petition upon hiin to file a plea, answer, or demurrer on the part of the Government, and notice of any set-off or counter claim.

District attorneys to report to Commissioner of Internal Revenue.

SEC. 774. When any suit or proceeding arising under the internal. revenue laws, to which the United States are party, or any suit or pro. ceeding against a collector or other officer of the internal revenue, wherein a district attorney appears, is commenced, the attorney for the district in which it is brought shall immediately report to the Commissioner of Internal Revenue the full particulars relating to the same; and he shall, immediately after the end of each term of the court in which such suit or proceeding is pending, forward to the said Commissioner a full and particular statement of its condition.

Duty of Commissioner to make regulations for observance of district attorneys and marshals. (Ø 3215, p. 101.)

Duty of district attorneys as to prosecution and reports.

SEC. 838. It shall be the duty of every district attorney to whom any collector of customs, or of internal revenue, shall report, according to law, any case in which any fine, penalty, or forfeiture has been incurred in the district of such attorney for the violation of any law of the United States relating to the revenue, to cause the proper proceedings to be commenced and prosecuted without delay, for the fines, penalties, and forfeitures in such case provided, unless, upon inquiry and examination, he shall decide that such proceedings cannot probably be sustained, or that the ends of public justice do not require that such proceedings should be instituted; in which case he shall report the facts in customs cases to the Secretary of the Treasury, and in internal rev. enue cases to the Commissioner of Internal Revenue for their direction. And for the expenses incurred and services rendered in all such cases, the district attorney shall receive and be paid from the Treasury such sum as the Secretary of the Treasury shall deem just and reasonable, upon the certificate of the judge before whom such cases are tried or disposed of: Provided, That the annual compensation of such district

attorney shall not exceed the maximum amount prescribed by law, by reason of such allowance and payment.

That portion of this section referring to compensation of district attorneys is made inoperative by the act of May 28, 1896 (29 Stat., 178), except as to the southern district of New York or the District of Columbia.

Duty of collectors to report violations of law to district attorneys. (9 3164, p. 74.)

Compensation of district attorneys.

SEC. 6. Act of May 28, 1896 (20 Stat., 178), Legislative, executive, and judicial appropriation act. That, on and after the first day of July, eighteen hundred and ninety-six, all fees and emoluments authorized by law to be paid to United States district attorneys and United States marshals shall be charged as heretofore, and shall be collected, as far as possible, and paid to the Clerk of the court having jurisdiction, and by him covered into the Treasury of the United States; and said officers shall be paid for their official services, which, in the case of district attorneys, shall include services in the circuit courts of appeals of their respective circuits wherever sitting, salaries and compensation hereinafter provided and not otherwise.

SEC. 7. That the United States district attorney for each of the following judicial districts of the United States shall be paid, in lieu of the salaries, fees, per centums, and other compensations now allowed by law, an annual salary.

The salaries of district attorneys and assistant district attorneys will be paid monthly by the Department of Justice, in accordance with section 16 of this act.

By the acts of June 27, 1898, and July 1, 1898, the right of Government officers to bring suits in the circuit and district courts for their fees or salaries was repealed, thus removing what had been found to be a serious difficulty in the workings of the act of March 3, 1887.

Warrants of arrest.

SEC. 19. Act of May 28, 1896. (29 Stat., 184.)

Warrants of arrest for violations of internal-revenue laws may be issued by United States commissioners upon the sworn complaint of a United States district attorney, assistant United States district attorney, collector or deputy collector of internal revenue, or revenue agent or private citizen, but no such warrant of arrest shall be issued upon the sworn complaint of a private citizen unless first approved in writing by a United States district attorney.

Under the act of May 28, 1896, which provides that no warrant of arrest for violations of the internal-revenue laws shall be issued upon the complaint of a private citizen “unless first approved in writing" by a district attorney, the issue of a warrant upon a complaint made by a field deputy marshal, which was approved by the district attorney by telephone, even though subsequently reduced to writing, is not authorized. (VI Comp. Dec., 113.) Fees of U. S. marshals-illegal warrants. (IV Comp. Dec. 338, 449.)

Act of August 18, 1894, sundry civil appropriation act. (28 Stat., 416.) And hereafter no part of any money appropriated to pay any fees to the United States commissioners, marshals, or clerks shall be used for any warrant issued or arrest made, or other fees in prosecutions under the internal revenue laws, unless said fees have been taxed against and collected from the defendant, or unless the prosecution has been commenced upon a sworn complaint setting forth the facts constituting the offense and alleging them to be within the personal knowledge of the affiant, or upon a sworn complaint by a United States district

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