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the discretion of the court; and if the offender be an offi. cer or employé of the United States he shall be dismissed from office and be incapable thereafter of holding any office under the Government.

This section applies to revenue agents. (3152, p. 66.)

Furnishing statistical information to private persons. (34 Int. Rev. Rec., 117.)

Circular letter of August 18, 1897; information from official

records. (43 Int. Rev. Rec., 318.) Officers not to SEC. 3168. Any internal-revenue officer who is or shall certain manufac become interested, directly or indirectly, in the manufacture tures ; penalty. of tobacco, snuff, or cigars, or in the production, rectifica

Act Feb. 27. tion, or redistillation of distilled spirits, shall be dismissed 18776clistat. 2. from office; and every officer who becomes so interested in

any such manufacture or production, rectification, or redistillation, or in the production of fermented liquors, shall be fined not less than five hundred dollars nor more than five thousand dollars.

See section 3152, p. 66.

See sections 1887 ard 1789, pp. 384, 385, as to prohibitions against officers in respect to certain kinds of business.

See section 244, p. 405, as to certain business forbidden to clerks in Treasury Department.

Circular No. 456, May 5, 1896; Government officer uot authorized to fill in or date blank requests of distillers for regauge.

Circular No. 456 should be construed as prohibiting internal revenue officers from acting as agents for distillers in any ca.

pacity. (42 Int. Rev. Rec., 354.) Officers of in SEC. 3169. Every officer or agent appointed and acting ternal revenue under the authority of any revenue law of the United iion, receiving Statesunlawful fees,

First. Who is guilty of any extortion or willful oppression fenses. under color of law; or,

Second. Who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or,

Third. Who willfully neglects to perform any of the duties enjoined on him by law; or,

Fourth. Who conspires or colludes with any other person to defraud the United States; or,

Fifth. Who makes opportunity for any person to defraud the United States; or,

Sixth. Who does or omits to do any act with intent to enable any other person to defraud the United States; or,

Seventh. Who negligently or designedly permits any violation of the law by any other person; or,

Eighth. Who makes or signs any false entry in any book, or makes or signs any false certificate or return, in any case where he is by law or regulation required to make any entry, certificate, or return; or,

Ninth. Who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to his next superior officer and to the Commis. sioner of Internal Revenue; or,

and of other of.

Tenth. Who demands, or accepts, or attempts to collect, directly or indirectly, as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do, shall be dismissed from office, and shall be held to be guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than three years. The court shall also render judgment against the said officer or agent for the amount of damages sustained in favor of the party injured, to be collected by execution. One-half of the fine so imposed shall be for the use of the United States, and the other halt for the use of the informer, who shall be ascertained by the judgment of the court.

Section 3152 makes this section applicable to internal-revenue

Who are officers ? (United States v. Hartwell, 6 Wall., 385;
United States 1. Germaine, 99 U.S., 508.)

In United States i'. Mouat (124 U. S., 303, 307), the court, fol-
lowing the decision in the case of United States v. Germaine
(99 U. S., 508), said that “under the Constitution of the United
States all its officers were appointed by the President, by and
with the consent of the Senate, or by a court of law or the head
of a Department” (members of the Cabinet), and that unless so
appointed they are not, “strictly speaking,” officers of the
United States.

Congress may use the word "officer” in a more popular sense and the courts in constrning an act of Congress must ascertain its meaning. (United States ?. Hendee, 124 U. S., 309.)

Extortion is defined as “the unlawful taking by an officer, under color of his office, of any money or thing of value that is not due to him or more than his due, or before it is due.” (4 Blacks. Com., 141. See also United States v. Deaver, 14 Fed. Rep., 595.)

Knowingly demanding greater sums than are authorized by law. (United States v. Highleyman, 22 Int. Rev. Rec., 138.)

United States v. Peter O). Brunjes. Violation of law on the part
of a United States gauger in receiving money from a rectifier
for gauging spirits. (36 Int. Rev. Rec., 47.)

Officer of the United States guilty of extortion. (9 5481, R. S.)
Extortion by internal-revenue informers. (Ø 5484, p. 389.)
Conspiracy. (0 5440, p. 389.)
Bribery. (O ý 5451, 5501, p. 388-389.)
Embezzlement. (00 5488, 5490, 5491, 5492, 5497, p. 383.)
Penalty for failure to make reports." (ý 1780, Appendix, p. 384.)

Limitation of suits against officers. (See “Statute of Limita-
tions,” Appendix, p. 370.)

An officer of internal revenue, named as such in the indictment, can not be jointly indicted, for a conspiracy, to defraud the revenue, with private persons. (United States v. McDonald, 3 Dill., 543.)

Two offenses related to each other joined in the same indictment; a separate sentence rendered on the verdict of each count illegal. (Ex parte John A. Joyce, 23 Int. Rev. Rec., 297.)

(SEC. 3169a.] Sec. 1, act of March 1, 1879 (20 Stat., 327). That Collector, etc., any collector of internal revenue, or any deputy collector isestuing pastawns or other employee of, or person acting for, such collector, who shall issue any stamp or stamps indicating the pay. ment of any internal revenue tax, before payment in full therefor has been made to the officer or person issuing the


same, shall be deemed guilty of a misdemeanor, and shall be fined for each stamp thus issued an amount equal to the face value thereof, in addition to the liability of the col. lector on his official bond on account of such stamp; and such collector, deputy collector, or employee shall be dismissed from office.

Issuing stamps for distilled spirits to any other person than as provided by law. ($ 3316, p. 196.)

Receipt in lieu of stamp prohibited. (1 3183, p..88) Application of (SEC. 31695.) Section 23, act of February 8, 1875 (18 Stat., 307). la with imposing That all acts and parts of acts imposing fines, penalties, or internal revenue other punishment for offenses committed by an internalother classes of revenue officer or other officer of the Department of the persons. Treasury of the United States, or under any bureau thereof,

shall be, and are hereby, applied to all persons whomsoever, employed, appointed, or acting under the authority of any internal-revenue or customs law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public

money. District attor. SEC. 3170. Every district attorney or marshal who ney or marshal accepting or de demands, or accepts, or attempts to collect, directly or manding any indirectly, as payment or gift or otherwise, any sum of promise of viola: money or other property of value for the compromise, tion of internal. adjustment, or settlement of any charge or complaint for

any violation or alleged violation of any provision of the internal-revenue laws, except as expressly authorized by law to do so, shall be held to be guilty of a misdemeanor, and shall be fined in double the sum or value of the money or property received or demanded, and be imprisoned for not less than one nor more than ten years.

Accepting illegal fees, etc. [ý 18, act of May 28, 1896 (29

Stat., 140.)] Officers suffer. SEC.3171, as amended by section 2, act of March 1, 1879 (20 Stat., 327). ing injạrios may If any officer appointed under and by virtue of any act to damages. provide internal revenue, or any person acting under or by

authority of any such officer, shall receive any injury to his person or property, in the discharge of his duty, under any law of the United States for the collection of taxes, he shall be entitled to maintain suit for damage therefor, in the circuit court of the United States, in the district wherein the party doing the injury may reside or shall be found.

Penalties for obstructing officers (Qý 3177, p. 84; 3276, p. 165; 5398, p. 387).

For rescuing prisoners or property ( 0 9 5446, p. 387; 3177, p. 84; 5401, p. 387).

Conspiracy to prevent persons from accepting office (6 5518, p.389).

Penalty for falsely assuming to be an officer (ý 5448, p. 388, and act of April 18, 1884).




Sec. 3172. Canvass of districts for objects of [31979.] Regulating the manner in which taxation.

personal or real property may be 3173 (amended). Returns of persons liable

sold under orders and decreos of to tax.

sale. 3174. Summons.

3198. Certificate of purchase; deed. 3175. Failure to obey summons; proceed- 3199. Collector's deed prima facie ovi. ings.

rence, etc. 3176 (ameuded). When collector may en- 3200. Collector may seize lands of delinter premises and make returns.

qnentin any district ofsame State. One hundred per cent penalty; 3201. Redemption prior to sale. 50 per cent penalty.

3202. Redemption after sale. 3177. Officers may enter promises where 3203 (amended). Record of sales.

taxable articles are kept. Ob- 3204. Redemptions to be entered on recstructing officers; penalty.

ord. 3178. (Obsolete.)

3205. Successive seizures may be made, 3179. Making false returns, or failing to

when. obey summons; penalty.

3206. Fees and charges in seizure cases. 3180. Taxable property owned by non- 3207. Proceedings in chancery to subject residents.

real estate to payment of tax. 3181. Lists or returns.

3208 (amended). Commissioner to have 3182. Commissioner to make assessments;

charge of real estate acquired correction ofincomplete or imper

under internal-revenue laws. fect lists within fifteen inonths. 3209. When list to be sent to district 3183 (amended). Duty of collectors to col

where the party taxed resides or lect taxes; not to issue receipts

has property. in lieu of stamps.

3210. Collections to be paid into Treasury (3183a] (act of August 28, 1894). Receipts

daily. to be given upon payment of tax; 3211. Depositories. separate receipts to be given in 3212. Collectors' monthly statement; accertain cases.

counts. 3184. Notice and demand of taxes.

3213. Suits for fines, penalties, forfeit3185. Returns; when tax payable; 5 per

ures, and taxes. cent penalty and interest.

3214. Suits for taxes, etc., not to be 3186 (amended). Lion for taxes.

brought withoutsanction of Com3187. Distraint.

missioner. 3188. Mode of levying distraint.

3215. Regulations for government of dis3189. Delinquents must exhibit evidence

trict attorneys, marshals, etc. relating to property distrained. 3216. Moneys recovered to be paid to col3190. Proceedings on distraint.

lectors. 3191. When property sold underdistraint 3217. Delinquent collectors; proceedings is subject to tax, and tax not paid.

by distraint. 3192. When property sold under distraint | 3218. Collectors to be charged with what; may be purchased for United

due diligence. States, etc.

3219. Death, etc., of collector; uncol. 3193. Property distrained to be restored

lected balances. on payment before sale.

3220. Remission and refunding of taxes, 3194. Effect of certificate of sale.

penalties, etc. 3195. When property distrained is not 3221 (amended). Taxes on spirits accidentdivisible.

ally destroyed. 3196. When real estate may be sold to 3222. Retrospective effect of preceding satisfy taxes.

section. 3197 (amended). Proceedings for seizure 3223 (amended). When tax on lost spirits and sale of real estate.

is indemnified by insurance.


Sec. 3224. šuits to restrain assessment or col- 3228. Claims for refunding; limitation.

lection of taxes prohibited. 3229. Compromises. 3225. Suits to recover taxes collected un- 3230. Discontinuances of certain prosecnder second assessment; burden of

tions. proof as to fraud, etc.

3231. Continuances of cases 3226. Suits for recovery of taxes wrong

31. Act June 13, 1898. Former laws fully collected.

made applicable. 3227. Limitation of suits for recovery of

taxes wrongfully collected. Canvass of dis- SEC. 3172, as amended by section 34, act of August 28, 1894. (28 Stat., tricts for objects of taxation.

509). Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects.

For methods employed in ascertaining names of persons liable to pay special taxes as rectifiers, wholesale liquor dealers, retail liquor dealers, tobacco manufacturers, and cigar manufacturers, see 22 Int. Rev. Rec., 109; 24 Ibid., 241; 26 Ibid., 193; 29 Ibid., 409.

For those employed as to retail dealers in oleomargarine, see office form 263.

As to reports by deputies, see Regulations, series 7, No. 1, revised, and as to the use of microscopes by deputies, see Regu

lations, series 7, No. 9, revised. SEC. 3173, as amended by section 34, act of August 28, 1894. (28 Stat., 509.) That it shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, or other tax imposed by law, when not otherwise

provided for, in case of a special tax, on or before the thirtyAnnual and first day of July in each year, in case of income tax on or when to be made before the first Monday of March in each year, and in other See Sec. 3185, R. cases before the day on which the taxes accrue, to make a S., p. 89.

list or return, verified by oath or affirmation, to the col. lector or a deputy collector of the district where located, of the articles or objects, including the amount of annual income, charged with a duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, for which such person, partnership, firm, association, or corporation is liable: Provided, That if any person liable to pay any duty or tax, or owning, possessing, or having the care or management of property, goods, wares, and merchandise, articles or objects liable to pay any duty, tax, or license, shall fail to make and exbibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to

pay any tax as aforesaid, then, and in that case, it shall When returns be the duty of the collector or deputy collector to make deputy collector such list or return, which, being distinctly read, consented

to, and signed and verified by oath or affirmation by the

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