from the books and proceedings of the Treasury Department, as provided by the preceding section.

Extracts may be given in evidence. (United States v. Gaussen, 19 Wall., 198.)

It is the seal which authenticates the transcript, and not the signature of the Secretary. (Smith v. United States, 5 Pet., 292.)

Delinquents for public money; judgment at return term unless, etc.; credits.

SEC. 957. When suit is brought by the United States against any revenue officer or other person accountable for public money, who neglects or refuses to pay into the Treasury the sum or balance reported to be due to the United States, upon the adjustment of his account it shall be the duty of the court to grant judgment at the return term, upon motion, unless the defendant, in open court, (the United States attorney being present,) makes and subscribes an oath that he is equitably entitled to credits which had been, previous to the commencement of the suit, submitted to the accounting officers of the Treasury, and rejected; specifying in the affidavit each particular claim so rejected, and that he cannot then safely come to trial. If the court, when such oath is made, subscribed, and filed, is thereupon satisfied, a continuance until the next succeeding term may be granted. Such continuance may also be granted when the suit is brought upon a bond or other sealed instrument, and the defendant pleads non est factum, or makes a motion to the court, verifying such plea or motion by his oath, and the court thereupon requires the production of the original bond, contract, or other paper certified in the affidavit. And no continuance shall be granted except as herein provided.

As to credits, see United States v. Flanders (112 U. S., 88; 30 Int. Rev. Rec., 397).

Judgment against a defaulting collector. (United States v. Ingate (1891), 48 Fed. Rep., 251).

See section 951, p. 391, as to claims for credit in suits of United States against individuals.

Notice of deficiency in accounts of principals to be given to sureties upon bonds of United States officials, and fixing a limitation of time within which suits shall be brought against said sureties upon said bonds.

SEC. 1. Act of August 8, 1888 (25 Stat., 387). That hereafter, whenever any deficiency shall be discovered in the accounts of any official of the United States, or of any officer disbursing or chargeable with public money, it shall be the duty of the accounting officers making such discovery to at once notify the head of the Department having control over the affairs of said officer of the nature and amount of said deficiency, and it shall be the immediate duty of said head of Department to at once notify all obligors upon the bond or bonds of such official of the nature of such deficiency and the amount thereof. Said notification shall be deemed sufficient if mailed at the post-office in the city of Washington, District of Columbia, addressed to said sureties respectively, and directed to the respective post-offices where said obligors may reside, if known; but a failure to give or mail such notice shall not discharge the surety or sureties upon such bond.

SEC. 2. That if, upon the statement of the account of any official of the United States, or of any officer disbursing or chargeable with public money, by the accounting officers of the Treasury, it shall thereby appear that he is indebted to the United States, and suit therefor shall not be instituted within five years after such statement of said account, the sureties on his bond shall not be liable for such indebtedness.

Department Circular No. 197, December 1, 1898. (Vol.2, Treas. Dec., No. 20381.)

CHAPTER 4.

PENALTIES FOR PERJURY-OBSTRUCTING PROCESS-RESISTING OFFICERS-RESCUING PRISONERS OR PROPERTY-FALSELY ASSUMING TO BE AN OFFICER— BRIBERY-CONSPIRACY-DESTROYING PUBLIC RECORDS-STEALING PUBLIC PROPERTY-RECEIVING STOLEN GOVERNMENT PROPERTY-COUNTERFEITING · PUBLIC RECORDS, SECURITIES, AND STAMPS-MAKING FALSE CLAIMS, ETC.

Perjury; penalty for.

SEC. 5392. Every person who, having taken an oath before a competent tribunal, officer, or person, in any case in which a law of the United States authorizes an oath to be administered, that he will testify, declare, depose, or certify truly, or that any written testimony, declaration, deposition, or certificate by him subscribed is true, willfully and contrary to such oath states or subscribes any material matter which he does not believe to be true, is guilty of perjury, and shall be punished by a fine of not more than two thousand dollars, and by imprisonment, at hard labor, not more than five years; and shall, moreover, thereafter be incapable of giving testimony in any court of the United States until such time as the judgment against him is reversed.

Indictment for perjury. (United States v. William K. Smith, 12 Int. Rev. Rec., 135; United States v. McConaughy, 34 Int. Rev. Rec., 80; United States v. Edwards, 43 Fed. Rep., 67.)

Powers of notaries public to administer oaths. (United States v. Hall, 131 U. S., 50.) See section 1778.

The oath must be administered in a proceeding that is valid and regular. It must be authorized by law. The false testimony must be material, and the oath must be administered by one having legal authority to administer it. (See cases cited in United States v. Bedgood, 49 Fed. Rep., 54.)

Section 5392 is identical with section 42 of the internal-revenue act of June 30, 1864. It is under title "Crimes" in the Revised Statutes.

Obstructing or resisting officer in serving writ; penalty.

SEC. 5398. Every person who knowingly and willfully obstructs, resists, or opposes any officer of the United States in serving, or attempting to serve or execute, any mesne process or warrant, or any rule or order of any court of the United States, or any other legal or judicial writ or process, or assaults, beats, or wounds any officer or other person duly authorized in serving or executing any writ, rule, order, process, or warrant, shall be imprisoned not more than twelve months, and fined not more than three hundred dollars.

United States v. Terry, 41 Fed. Rep., 771.
Obstructing internal-revenue officer. (3177, p. 84.)
Distiller obstructing officer. (§ 3276, p. 165.)
Deputy marshal an officer under this section.

Rescue of prisoners; penalty.

(17 Fed. Rep., 150.)

SEC. 5401. Every person who, by force, sets at liberty or rescues any person who, before conviction, stands committed, for any capital crime against the United States, or who by force sets at liberty or rescues any person committed for or convicted of any offense other than capital, shall be fined not more than five hundred dollars, and imprisoned not more than one year.

Taking seized property from custody of revenue officer, etc.; penalty.

SEC. 5446. Every person who dispossesses or rescues, or attempts to dispossess or rescue, any property taken or detained, by any officer or

other person under the authority of any revenue law of the United States, or aids or assists therein, shall be imprisoned not more than twelve months, and fined not more than three hundred dollars.

Rescuing property seized by collector. (§ 3177, p. 84.)

Seized property irrepleviable. (§ 934, p. 372.)

Destroying property to prevent its seizure or destroying seized property. Discharging deadly weapon at person authorized to make searches or seizures. (§ 5447.)

Falsely assuming to be a Government officer; penalty.

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. 5448a.] Act of April 18, 1884 (23 Stat., 11). That every person who, with intent to defraud either the United States or any person, falsely assumes or pretends to be an officer or employé acting under the authority of the United States, or any Department, or any officer of the Government thereof, and who shall take upon himself to act as such, or who shall in such pretended character demand or obtain from any person or from the United States, or any Department, or any officer of the Government thereof, any money, paper, document, or other valuable thing, shall be deemed guilty of felony, and shall, on conviction thereof, be punished by a fine of not more than one thousand dollars, or imprisonment not longer than three years, or both said punishments, in the discretion of the court.

Bribery; penalty.

SEC. 5451. Every person who promises, offers, or gives, or causes or procures to be promised, offered, or given, any money or other thing of value, or makes or tenders any contract, undertaking, obligation, gratuity, or security for the payment of money, or for the delivery or conveyance of anything of value, to any officer of the United States, or to any person acting for or on behalf of the United States in any official function, under or by authority of any department or office of the Government thereof, or to any officer or person acting for or on behalf of either House of Congress, or of any committee of either House, or both Houses thereof, with intent to influence his decision or action on any question, matter, cause, or proceeding which may at any time be pending, or which may by law be brought before him in his official capacity, or in his place of trust or profit, or with intent to influence him to commit or aid in committing, or to collude in, or allow, any fraud, or make opportunity for the commission of any fraud, on the United States, or to induce him to do or omit to do any act in violation of his lawful duty, shall be punished as prescribed in the preceding section.

The punishment prescribed in the preceding section (5450) is a fine of not more than three times the amount of money or value of the thing offered and imprisonment not more than three years.

An indictment for offering an internal-revenue officer a bribe to set fire to a distillery situated within the limits of a State is not cognizable by the Federal courts, since there are no common-law offenses against the United States, and section 5451, which makes it a crime to offer to bribe an officer of the United States with intent to influence him to do or omit to do any act in violation of his lawful duty, applies only to acts within the official functions of the officer. (United States r. Gibson (1891), 47 Fed. Rep., 833.)

United States officers accepting bribes; penalty.

SEC. 5501. Every officer of the United States, and every person acting for or on behalf of the United States, in any official capacity under or by virtue of the authority of any department or office of the Government thereof; and every officer or person acting for or on behalf of either House of Congress, or of any committee of either House, or of both Houses thereof, who asks, accepts, or receives any money, or any contract, promise, undertaking, obligation, gratuity, or security for the payment of money, or for the delivery or conveyance of anything of value, with intent to have his decision or action on any question, matter, cause, or proceeding which may, at any time, be pending, or which may be by law brought before him in his official capacity, or in his place of trust or profit, influenced thereby, shall be punished as prescribed in the preceding section.

Section 5500 relates to members of Congress receiving bribes, etc., and the penalty is a fine of not more than three times the amount received and imprisonment not more than three years.

SEC. 5502. Every member, officer, or person, convicted under the provisions of the two preceding sections [5500 and 5501], who holds any place of profit or trust, shall forfeit his office or place; and shall thereafter be forever disqualified from holding any office of honor, trust, or profit under the United States.

Internal-revenue officer accepting bribes. (§ 3169, p. 76.)

District attorney or marshal accepting bribes. (§ 3170, p. 78.)

Extortion by internal-revenue informers; penalty.

SEC. 5184. Every person who shall receive any money or 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.

Extortion by officer of the United States. (See § 5481, R. S.)
Extortion by internal-revenue officer or agent. (§ 3169, p. 76.)

Conspiracy to prevent persons from accepting or holding office under United States or to injure an officer in his person or property; penalty.

SEC. 5518. If two or more persons in any State or Territory conspire to prevent, by force, intimidation, or threat, any person from accepting or holding any office, trust, or place of confidence under the United States, or from discharging any duties thereof; or to induce by like means any officer of the United States to leave any State, district, or place, where his duties as an officer are required to be performed, or to injure him in his person or property on account of the lawful discharge of the duties of his office, or while engaged in his 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 punished by a fine of not less than five hundred nor more than five thousand dollars, or by imprisonment, with or without hard labor, not less than six months nor more than six years, or by both such fine and imprisonment.

Conspiracy to defraud; penalty.

SEC. 5440, as amended by act of May 17, 1879 (21 Stat., 4). 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 all the parties to such conspiracy shall be liable to a penalty of not more than ten thousand dollars, or to imprisonment for not more than two years or to both fine and imprisonment in the discretion of the

court.

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 "Crimes." (See §5600.)

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.) 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 Dillon, 546; United States v. Babcock, 3 Dillon, 583; 22 Int. Rev. Rec., 86.)

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

Officer can not be joined with private persons in an indictment for conspiracy. (United States v. McDonald, 3 Dillon, 543.)

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

SEC. 5403. Every person who willfully destroys or attempts to destroy, or, with intent to steal or destroy, takes and carries away any record, paper, or proceeding of a court of justice, filed or deposited with any clerk or officer of such court, or any paper, or document, or record filed or deposited in any public office, or with any judicial or public officer, shall, without reference to the value of the record, paper, document, or proceeding so taken, pay a fine of not more than two thousand dollars, or suffer imprisonment, at hard labor, not more than three years, or both.

Destroying records by officer in charge; penalty.

SEC. 5408. Every officer, having the custody of any record, document, paper, or proceeding specified in section fifty-four hundred and three, who fraudulently takes away, or withdraws, or destroys any such record, document, paper, or proceeding filed in his office or deposited with him or in his custody, shall pay a fine of not more than two thousand dollars, or suffer imprisonment at hard labor 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. 5454. Every person who takes and carries 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,