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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 rerenue 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 Commissioner of Internal Revenue; or,

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 half 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 agents. See p. 81.

Who are officers ? (United States v. Hartwell, 6 Wall., 385; United States v. Germaine, 99 U. S., 508; 26 Op. Atty. Gen., 363; 27 Id., 219.)

In United States v. Nouat, 124 U. S., 303, 307, the court, following the decision in 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 construing an act of Congress must ascertain its meaning. (United States v. Hendee, 124 l'. S., 309.)

It would seem to be clear that the recognition in a Feria eral Statute of a person in the public employ as an officer of the United States constitutes the person such officer, (26 Op. Atty. Gen., 363.)

As to a member of Congress being an officer. (17 Op. Atty. Gen., 420; Lamar r. United States, 241 U. S. 103.)

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., 595.)

Knowingly demanding greater sums than are authorized by law. (United States r'. Highleyman, 22 Int. Rev. Rec., 138; Fed. Cas. No. 15361.)

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


Conspiracy. Officers who conspire with others to defraud the United States may be prosecuted under section 3169 or section 37 of the Criminal Code (act of March 4, 1909, p. 677). Section 37 requires proof of some overt act which is not required under section 3169. (Grunberg v. United States, 145 Fed., 81.)

Indictment of storekeeper-gauger for negligently permitting a violation of law. Intent not necessarily an ingredient. (Mason v. United States, 162 Fed., 23; T. D. 1408.)

Officer of the United States guilty of extortion. (Sec. 85, act March 4, 1909, Criminal Code, 35 Stat., 1088.)

Extortion by internal-revenue informers. (Sec. 145, act March 4, 1909, p. 677.)

Bribery. (Secs. 39 and 117, act March 4, 1909, pp. 675, 676.)

Embezzlement. (Secs. 86, 87, 89, 90, 91, 93, 94, Act March 4, 1909, 35 Stat., 1088, pp. 667-669.)

Penalty for failure to make reports. (Sec. 1780; superseded by sec. 101, Criminal Code, act March 4, 1909, 35 Stat., 1088; Appendix, p. 671.)

False acknowledgements. (Sec. 31, act March 4, 1909, Criminal Code, 35 Stat., 1094.)

Penalty for making false certificate, etc. (Sec. 106, act March 4, 1909, Criminal Code, 35 Stat., 1107.)

No limitation of suits against officers. (See “ Statute of Limitations,” Appendix, p. 653.)

Officers forbidden to aid violators of internal-revenue laws in preparing statements or affidavits. (T. D. 1607.)

Officers forbidden to act as agents for prosecution of claims or receiving any gratuity or share or interest in any claim. (Sec. 109, Criminal Code; act of March 4, 1909. (35 Stat., 1088.) ! 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; Fed. Cas. No. 15,670.) 1

Two offenses constituting substantially offense joined in the same indictment; a separate sentence rendered on the verdict of each count illegal. (Ex parte Joyce, 23 Int. Rev. Rec., 297; 13 Fed. Cas. No. 7556.)

Oficers prohibited from soliciting for advertising from taxpayers. (T. D. 2227.)

Sec. 1. [Act of March 1, 1879 (20 Stat., 327).] That issuing before payment. any collector of internal revenue, or any deputy col

lector or other employee of, or person acting for, such collector, who shall issue any stamp or stamps indicating the payment of any internal revenue tax, before pay

ment in full therefor has been made to the officer or perPenalty. son issuing the same, shall be deemed guilty of a misde

meanor, and shall be fined for each stamp thus issued an amount equal to the face value thereof, in addition to the liability of the collector 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. (Sec. 3316, p. 270.)

Receipt in lieu of stamp prohibited. (Sec. 3183, p. 115.)

Deputy collectors to give personal receipts for collections made by them. (T. D. 2341.)


Collector, etc.,




District attor

or marshal

SEC. 23. [Act of February 8, 1875 (18 Stat., 307).] Application of That all acts and parts of acts imposing fines, penalties, punishment or other punishment for offenses committed by an in- officers to certain ternal-revenue officer or other officer of the Department other classes of of the 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 efficers or deputies, or persons having the custody or disposition of any public money.

Sec. 3170. Every district attorney or marshal who demands, or accepts, or attempts to collect, directly or accepting mordeindirectly, as payment or gift or otherwise, any sum of manding any. money or other property of value for the compromise, promise of violaadjustment, or settlement of any charge or complaint levende internalfor 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. (Sec. 18, act of May 28, 1896, 29 Stat., 140.) Sec. 3171. [Amended by sec. 2, act of March 1, 1879 (20 Stat., 327).] If any officer appointed under and by virtue maintain suit for of any act to 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.

Indictment alleging killing by defendants of revenue officers engaged in search for distilled spirits; indictment for conspiracy and murder under R. S. 5508, 5509. (United States v. Patrick, 54 Fed. 338.)

Penalties for obstructing officers. (Secs. 3177, p. 110; 3276, p. 225 ; secs. 65 and 140, Criminal Code, act March 4, 1909, 35 Stat., 1088, p. 674.)

For rescuing prisoners or property. (Sec. 3177, p. 110; secs. 71 and 143, act of March 4, 1909, pp. 674, 675.)

Conspiracy to prevent persons from accepting office. (Sec. 5518; sec. 21, act March 4, 1909, p. 677.)

Penalty for falsely assuming to be an officer. (Sec.
5448, act of April 18, 1884; reproduced in sec. 32, Criminal

Code, act March 4, 1909; 35 Stat., 1088, p. 675.)
Sec. 1301 (d). [Act of February 24, 1919 (40. Stat., Board

Advisory Tax

created; 1057).] (1) There is hereby created a board to be known membership as the “ Advisory Tax Board,” hereinafter called the limitation of exBoard, and to be composed of not to exceed six members

Officers suffer.


Vacancies and

Submission of


findings recommendatious.

to be appointed by the Commissioner with the approval
of the Secretary. The Board shall cease to exist at the
expiration of two years after the passage of this Act, or
at such earlier time as the Commissioner with the ap-
proval of the Secretary may designate.

Vacancies in the membership of the Board shall be removalve salary filled in the same manner as an original appointment.

Any member shall be subject to removal by the Commis
sioner with the approval of the Secretary. The Commis-
sioner with the approval of the Secretary shall designate
the chairman of the Board. Each member shall receive
an annual salary of $9,000, payable monthly, together
with actual necessary expenses when absent from the
District of Columbia on official business.

(2) The Commissioner may, and on the request of any Commissioner taxpayer directly interested shall, submit to the Board any

and question relating to the interpretation or administration

of the income, war-profits or excess-profits tax laws, and
the Board shall report its findings and recommendations

to the Commissioner.
Office; audit, (3) The Board shall have its office in the Bureau of

Internal Revenue in the District of Columbia. The ex-
penses and salaries of members of the Board shall be
audited, allowed, and paid out of appropriations for
collecting internal revenue, in the same manner as ex-
penses and salaries of employees of the Bureau of Internal
Revenue are audited, allowed, and paid.

(4) The Board shall have the power to summon wit-
nesses, take testimony, administer oaths, and to require
any person to produce books, papers, documents, or other
data relating to any matter under investigation by the
Board. Any member of the Board may sign subpoenas
and members and employees of the Bureau of Internal
Revenue designated to assist the Board, when authorized
by the Board, may administer oaths, examine witnesses,
take testimony and receive evidence.

The Advisory Tax Board was dissolved by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, at close of business September 30, 1919.

payment, etc., of salaries and expenses.

Witnesses and evidence.




Sec. 3172 (amended). Canvass of districts 3194. Effect of certificate of sale. for objects of taxation.

3195: When property distrained is not 3173 (amended). Returns of persons

divisible. liable to tax.

3196. When real estate may be sold to 3174. Summons.

satisfy taxes. 3175. Failure to obey summons; pro

3197 (amended). Proceedings for seizceedings.

ure and sale of real estate. 3176 (amended). When collector may 1-3. Act March 3, 1893. Regulating enter premises and make re

the manner in which personal turns. One hundred per cent

or real property may be sole! penalty ; 50 per cent penalty.

under orders and decrees of 1318. Act of February 24, 1919. Jur

sale. isdiction of district courts. 3198. Certificate of purchase; deel. 3177. Officers may enter premises 3199. Collector's deed prima facie eviwhere taxable articles are

dence, etc. kept. Obstructing

officers; 3200. Collector may seize lands of depenalty.

linquent in any district of same 3178. (Obsolete.)

State. 3179. Making false returns, or failing 3201. Redemption prior to sale.

to obey summons; penalty. 3202. Redemption after sale. 3180. Tasable property owned by non- 3203 (amended). Record of sales. residents.

3204. Redemptions to be entered on 3181. Lists or returns.

record. 3182. Commissioner to make assess

3205. Successive seizures may be made, ments; correction of incoin

when. plete or imperfect lists within 3206. Fees and charges in seizure 15 months.

cases. 3183 (amended). Duty of collectors to 3207. Proceedings in chancery to subcollect taxes; not to issue re

ject real estate to payment of ceipts in lieu of stamps.

tax, 37. Act of August 28, 1894. Receipts 3208 (amended). Commissioner to have to be given upon payment of

charge of real estate acquired tax; separate receipts to be

under internal-revenue laws. given in certain cases.

3209. When list to be sent to district 3184. Notice and demand of taxes.

where the party taxed resides 3185. Returns; when tax payable; 5

or has property. per cent penalty and interest. 3210. Collections to be paid into Treas3186 (amended). Lien for taxes.

ury daily. 3187. Distraint.

1. Act of May 10, 1916. Same. 3188. Mode of levying distraint.

1. Act of May 27, 1908. Collectors 3189. Delinquents must exhibit evi

to render accounts quarterly. dence relating to property dis- 3211. Depositories. trained.

Act of March 2, 1911. Certified 3190. Proceedings on distraint.

checks receivable for taxes. 3191. When property sold under dis- Act of March 3, 1913. Authority traint is subject to tax, and tax

to receive certified checks exnot paid.

tended. 3192. When property sold under dis- 1010. Act of October 3, 1917. Certraint may be purchased for

tificites of indebtedness and United States, etc.

uncertifiert checks receivable 3193, Property distrained to be re

for income and excess profits stored on payment before sale.



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