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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.)
Abatement of taxes-
[3309a), 3310 191, 193
3221, ,  106, 207,
Withholding credits in set-off to debts due United States. 1766 395
3146, 3148, 3212 62-99
Acts of Congress-
and decrees of courts..
accounts of principals to be sent to sureties...
(Act June 13, 1898) 3339
ules A and B.....
Required to make returns.
Falsely making, altering, forging, etc., uttering or pub-