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having aided or assisted, in the prosecution of such claim, shall pay a fine of not more than five thousand dollars, or suffer imprisonment not more than one year, or both.

Persons formerly in the Departments not to prosecute claims in them within two years. SEC. 190. It shall not be lawful for any person appointed after the first day of June, one thousand eight hundred and seventy-two, as an officer, clerk, or employé in any of the Departments, to act as counsel, attorney, or agent for prosecuting any claim against the United States which was pending in either of said Departments while he was such officer, clerk, or employé, nor in any manner, nor by any means, to aid in the prosecution of any such claim, within two years next after he shall have ceased to be such officer, clerk, or employé.

See 20 Op. Atty. Gen., 696.

Restriction on payment for services; oath to be required. SEC. 1790. No officer or clerk whose duty it is to make payments on account of the salary or wages of any officer or person employed in connection with the customs or the internal-revenue service, shall make any payment to any officer or person so employed on account of services rendered, or of salary, unless such officer or person so to be paid has made and subscribed an oath that, during the period for which be is to receive pay, neither he, nor any member of his family, has received, either personally or by the intervention of another party, any money or compensation of any description whatever, nor any promises for the same, either directly or indirectly, for services ren. dered or to be rendered, or acts performed or to be performed, in connection with the customs or internal revenue; or bas purchased, for like services or acts, from any importer, if affiant is connected with the customs, or manufacturer, if affiant is connected with the internalrevenue service, consignee, agent, or custom-house broker, or other person whomsoever, any merchandise, at less than regular retail market prices therefor.

Accounts for services of clerks, etc., must be verifled. SEC. 2693. No account for the compensation for services of any clerk, or other person employed in any duties in relation to the collection of the revenue, shall be allowed, until such clerk or other person shall have certified, on oath, that the same services have been performed, that he has received the full sum therein charged to his own use and benefit, and that he has not paid, deposited, or assigned, or contracted to pay, deposit, or assign, any part of such compensation to the use of any other person, or in any other way, directly or indirectly, paid or given, or contracted to pay or give, any reward or compensation for his office or employment, or the emoluments thereof.

Prohibition of contributions, presents, etc., to official superiors. SEC, 1784. No officer, clerk, or employé in the United States Govern ment employ shall at any time solicit contributions from other officers, clerks, or employés in the Government service for a gift or present to those in a superior official position; nor shall any such officials or clerical superiors receive any gift or present offered or presented to them as a contribution from persons in Government employ receiving a less salary than themselves; nor shall any officer or clerk make any

donation as a gift or present to any official superior. Every person who violates this section shall be summarily discharged from the Government employ.

.Penalty for officers and employees giving to or receiving from other officers money, etc., for political

purposes. SEC. 6. Act of August 15, 1876 (19 Stat., 169). That all executive officers or employees of the United States not appointed by the President, with the advice and consent of the Senate, are prohibited from requesting, giving to, or receiving from, any other officer or employee of the Gov. ernment any money or property or other thing of value for political purposes; and any such Officer or employee who shall offend against the provisions of this section shall be at once discharged from the service of the United States; and he shall also be deemed guilty of a misde. meanor, and on conviction thereof shall be fined in a sum not exceeding five hundred dollars.

This act not unconstitutional. (United States v. Curtis, 28 Int. Rev. Rec., 273; Ex parte Curtis, 106 U.S., 371; 29 Int. Rev. Rec., 18.)

Members of Congress not included. (17 Op. Atty. Gen., 419.)

The civil-service act [act of January 16, 1883 (22 Stat., 403)] makes political assessments of Federal officers, clerks, and employees a misdemeanor. The following are the provisions of the law on the subject:

Sec. 2, par. 2, clause 5. That no person in the public service is for that reason under any obligation to contribute to any political fund, or to render any political service, and that he will not be removed or otherwise prejudiced for refusing to do so.

Sixth. That no person in said service has any right to use his official authority or influence to coerce the political action of any person or body.

SEC. 11. That no Senator, or Representative, or Territorial Delegate of the Congress, or Senator, Representative, or Delegate elect, or any officer or employee of either of said Houses, and no executive, judicial, military, or naval officer of the United States, and no clerk or employee of any department, branch, or bureau of the executive, judicial, or military or naval service of the United States, shall, directly or indirectly, solicit or receive, or be in any manner concerned in soliciting or receiving, any assessment, sn bscription, or contribution for any political purpose whatever, from any officer, clerk, or employee of the United States, or any department, branch, or burean thereof, or from any person receiving any salary or compensation from moneys derived from the Treasury of the United States.

Sec. 12. That no person shall, in any room or building occupied in the discharge of official duties by any officer or employee of the United States mentioned in this act, or in any navy-yard, fort, or arsenal, solicit in any manner whatever, or receive any contribution of money or any other thing of value for any political purpose whatever.

Sec. 13. No officer or employee of the United States mentioned in this act shall discharge or promote, or degrade, or in any manner change the official rank or compensation of any other officer or employee, or promise or threaten so to do, for giving or withholding or neglecting to make any contribution of money or other valuable thing for any political purpose.

SEC. 14. That no officer, clerk, or other person in the service of the United States shall, directly or indirectly, give or hand over to any other officer, clerk, or person in the service of the United States, or to any Senator or Member of the House of Representatives, or Territorial Delegate, any money or other valuable thing on account of or to be applied to the promotion of any political olject whatever.

Sec. 15. That any person who shall be guilty of violating any provision of the four foregoing sections shall be deemed guilty of a misdemeanor, and shall, on conviction thereof, be punished by a fine not exceeding five thousand dollars, or by imprisonment for a term not exceeding three years, or by such fine and imprisonment both, in the discretion of the court.

Official interference in political movements. (Order of President Cleveland, Dept. Cir. No. 17, Sept. 1, 1886.)

INDEX.

A.

Abatement of taxes-

Section. Page.
Power of Commissioner as to

3220

103
Power of Secretary of Treasury as to.

3221

106
On distilled spirits
destroyed by casualty

3221

106
On deficiencies of distillers, etc., in certain cases

[3309a) 191
On spirits lost by leakage, during transportation for
export..

[33306]

207
On spirits lost by leakage during transportation to man-
ufacturing warehouses

[34336] 296
Absence of-
Commissioner

323

49
Collectors.

3149

65
Clerks and employees.

52, 53
Persons who fail to make returns required for taxation.. 3173, 3176 80,83
Stamps on tobacco and snuff, evidence of nonpayment
of tax..

3373

247
Stamps on cigars

3398 263
Stamps on fermented liquors

3352 233
Stamps on spirits.

3289 173
Stamps on documents under Schedule A, war-revenue
law

311
Stamps on articles under Schedule B, war-revenue law.

324
Abstract-
From tobacco or snuff manufacturer's book.

3358 238
From cigar manufacturer's book..

3390 257
Of collections, etc., to be laid before Congress annually..

261

55
Acceptance-
Stamp tax on..

11 303
Stamp tax on protest of.

323
Acceptor-
Of bill of exchange, etc., liability ... .

11

303
Accident-
Unavoidable at distilleries .

[3309a), 3310 191, 193
Stamps lost or destroyed by

3315 195
At brewery-

3350 232
Spirits lost by......

3221, [33306], [34336] 106, 207,

296
Instruments not stamped through..

13 304
Accident insurance. (See INSURANCE.)
Accounting officers-

Withholding credits in set-off to debts due United States. 1766 395
Accounts-
Separate, for different classes of receipts...

239

54
Of officers, etc., receiving public money, monthly- 3622, 3623 378, 380
Of collectors...

3146, 3148, 3212 62-99
By collectors of stamps for distilled spirits.

3314

194
By collectors of stamps for fermented liquors.

3341 229
By collectors of stamps for tobacco and snuff.

3369

245
By collectors of stamps for cigars..

3395 261
By collectors of goods in bond, monthly

3444 339
To be settled in Treasury Department.

236

393

| 28

Page.

15
58
350

367

386

354
354
53

226
242
282

306
301
306
306
304

299
299
304
306
304
303
307
301

Acts of Congress-

Section.
Relating to internal revenue..
Definition of use of certain words in...

1-5
Act of March 2, 1833, construction of..

3465
Act of August 1, 1888, to regulate the liens of judgments

and decrees of courts..
Act of August 8, 1888, requiring notice of deficiency in

accounts of principals to be sent to sureties...
Act of June 13, 1898–
Date of taking effect

51
Laws made applicable

31
Additional clerks..
Additional tax-
Fermented liquors, ...

(Act June 13, 1898) 3339
Tobacco, snuff, and cigars

[3368 a)
Repacked flour not liable..

40
Adhesive stamps. (See also STAMPS.)
Any, may be used on any instrument, paper, etc., to denote

tax
Canceling of, how to be done..

9
Documents must be stamped to be evidence.

14
Failure to attach to instrument does not invalidate, when.

16
Failure to attach, when penalty may be remitted..

13
General provisions levying specific stamp taxes in Sched-

ules A and B.....
General provisions.
How, may be subsequently attached .

13
Illegal to record instruments not stamped.

15
Issuing, transferring, etc., documents, etc., without.

13
Methods for distribution of

12
On telegraphic messages, when exempt from tax.

18
Penalty for failure to cancel

9
Removing from factory, drugs, medicines, perfumery, etc.,
without

22
Removing or detaching -

21
Re-using wrappers that are stamped

21
Removing or delivering articles that are not stainped..

22
Private designs, provisions for

9
Provisions concerning also applicable to Schedule B..

19
Removal of unstamped articles, penalty...

23
Adjournment of sale-
In case of distraint

3190
Of real estate.....

3197
Administrators. (See LEGACIES AND DISTRIBUTIVE SHARES.)

Required to make returns.
When liable for debts due United States.

3467
Adulteration-
Of distilled spirits before tax paid to create fictitious
proof, penalty

3252
Advertisements-
Collectors' charges for.

13
Of notice of sale on distraint.

3190
Of notice of sale of real estate.

3197
Of notice of sale real estate and personal property, decree
of court...

[31974)
Of notice of seizure.

12 3460
Affidavits-

Falsely making, altering, forging, etc., uttering or pub-
lishing as true any false, etc

5418, 5479
Making or using by any person, of any false, to obtain
payment of claim against United States..

5438
Affixing of stamps to-
Fermented liquor.

3342
Tobacco, snuff, and cigars

3369
Oleomargarine

8-10
Prepared smoking opium

38
Playing cards

39
Mixed flour..

40

308
308
308
308
801
307
309

91
· 93

30

286
396

150

64
91
93

94
346

391, 392

392

229
245
272
267
328
282

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