of law to Dis The extent and limitation of the authority of supervisors to compel the production of books and papers under section 3163 were discussed in the decision rendered by Judge Treat, in the United States district court, district of Missouri, in the case wherein Frederick Becker refused to obey the order of Supervisor Meyer to produce certain books and papers, and wherein an attachment was asked by the supervisor to compel obedience to his subpœna. (21 Int. Rev. Rec., 243; Fed. Cas. No. 1208.) Law not unconstitutional in giving these officers the right to examine books, etc. (Stanwood v. Green, 11 Int. Rev. Rec., 134; Fed. Cas. No. 13301.) The authority given to the supervisor to enter without warrant and examine the premises of parties was valid as a civil proceeding, and not in conflict with the fourth amendment to the Constitution, nor was his authority to compel parties to attend and produce books and testify, in conflict with the fifth amendment to the Constitution. (In re Meador & Brothers (1869), 10 Int. Rev. Rec., 74; Fed. Cas. No. 9375. See also Perry v. Newsome, 10 Int. Rev. Rec., 20; Fed. Cas., No. 11009; Stanwood v. Fordyce, 13 Int. Rev. Rec., 77; Fed. Cas. No. 15130.) Collectors to SEC. 3164. [Amended by sec. 1317, act of February report violations 24, 1919 (40 Stat., 1057).] It shall be the duty of every trict Attorney. collector of internal revenue having knowledge of any willful violation of any law of the United States relating to the revenue, within thirty days after coming into possession of such knowledge, to file with the district attorney of the district in which any fine, penalty, or forfeiture may be incurred, a statement of all the facts and circumstances of the case within his knowledge, together with the names of the witnesses, setting forth the provisions of law believed to be so violated on which reliance may be had for condemnation or conviction. Section 838, Revised Statutes, provides that it is the duty of the district attorney to whom any collector of internal revenue shall report any case in which any fine, penalty, or forfeiture has been incurred for violation of the internalrevenue law, to cause the proper proceedings to be com menced and prosecuted without delay, for the fines, penalties, and forfeitures provided, unless, upon inquiry and examination, he shall decide that such proceedings can not properly be sustained, or that the ends of public justice do not require that proceedings should be instituted; in which case he shall report the facts to the Commissioner of Internal Revenue for his direction. (Appendix, p. 659.) Under the provisions of section 3460, Revised Statutes, page 363, when any property (except real estate) seized by the collector for violation of internal-revenue laws does not exceed $500 in value it should be proceeded against by the collector, instead of being reported to the district attorney, unless a bond for costs is given as provided. (See Regulations, No. 2, revised, p. 131.) Under existing law collectors receive no allowance from cases to be reported to United States attorneys. Reports to United States attorneys of violations of the internal-revenue law should in all cases give sufficient data to enable them to form an opinion as to whether or not the public interests require prosecution. (T. D. 1597.) Instructions to collectors and district attorneys relative to prosecution for violations of internal-revenue laws. (T. D. 1605.) United States attorneys instructed to furnish copies of Violations of law to be promptly reported. (T. D. 176.) Circular letter to United States attorneys relative to Cases to be carefully examined before proceedings are instituted. (Regulations No. 12, p. 26.) Instructions as to reporting cases to United States attorneys for prosecution and as to proper use of Form 166. (T. D. 1813.) Duty of collectors to look after cases in suit. (T. D. 937.) Prosecution not commenced before indictment. ginia v. Paul, 148 U. S., 107.) (Vir Revenue officers who may and take evi SEC. 3165. [Amended by sec. 1317, act of February 24, 1919 (40 Stat., 1057).] Every collector, deputy collector, administer oaths internal-revenue agent, and internal-revenue officer as- dence. signed to duty under an internal-revenue agent, is authorized to administer oaths and to take evidence touching any part of the administration of the internal-revenue laws with which he is charged, or where such oaths and evidence are authorized by law or regulation authorized by law to be taken. See section 3162, page 92. Inspectors appointed under the denatured-alcohol act not authorized to administer oaths. (T. D. 1163.) Officers commissioned as deputy collectors to administer oaths. (T. D. 2235; T. D. 2238.) Appointment of special gaugers as deputy collectors. (T. D. 2243.) Deputy collectors have authority to administer oaths to sureties on distiller's bonds. (United States v. Hardison, 135 Fed., 419.) SEC. 183. Any officer or clerk of any of the Departments lawfully detailed to investigate frauds, or attempts to defraud, on the Government, or any irregularity or misconduct of any officer or agent of the United States, shall have authority to administer an oath to any witness attending to testify or depose in the course of such investigation. SEC. 8. Act of August 24, 1912 (37 Stat., 487).] After June thirtieth, nineteen hundred and twelve, postmasters, assistant postmasters, collectors of customs, collectors of internal revenue, chief clerks of the various executive departments and bureaus, or clerks designated by them for the purpose, the superintendent, the acting superintendent, custodian, and principal clerks of the various national parks and other Government reservations, superintendent, acting superintendents, and principal clerks of the different Indian superintendencies or Indian agencies, and chiefs of field parties, are required, empowered, and authorized, when requested, to administer oaths, required by law or otherwise, to accounts for travel or other expenses against the United States, with like force and effect as officers having a seal; for such services when so Oaths to expense accounts. Revenue offi COTS disclosing manufacturers, etc.; penalty. rendered, or when rendered on demand after said date by notaries public, who at the time are also salaried officers or employees of the United States, no charge shall be made; and on and after July first, nineteen hundred and twelve, no fee or money paid for the services herein described shall be paid or reimbursed by the United States. (Dept. Cir. No. 43, September 9, 1912; 19 Compt. Dec., 153, 181.) SEC. 3166. Any officer of internal revenue may be specially authorized by the Commissioner of Internal Revenue to seize any property which may by law be subject to seizure, and for that purpose such officer shall have all the power conferred by law upon collectors; and such special authority shall be limited in respect of time, place, and kind and class of property, as the Commissioner may specify: Provided, That no collector shall be detailed or authorized to discharge any duty imposed by law upon any other collector. Seizure may be made by any unofficial person, but at the peril of responsibility in damages in case the seizure is not adopted by the Government and the property is not condemned. (13 Op. Atty. Gen., 253.) A seizure implies an actual caption of the thing seized. (17 Op. Atty. Gen., 82.) As to seizure of stocks. (Miller v. United States, 11 Where a lot of ale, within the brewery in which it was · made, was seized under process emanating from a State court as a forfeiture to the State and is in the custody of the sheriff awaiting judgment of the court, possession of the sheriff can not be legally interfered with by internalrevenue or other officers of the United States. (15 Op. Atty. Gen., 370.) See section 3453 in regard to seizures, page 594. Revenue officers to cooperate with State officers in the suppression of certain violations of law. (T. D. 1327; Int. Rev. Circular No. 716.) Unreasonable searches and seizures; seizures of correspondence. (T. D. 1964.) SEC. 3167. [Amended by sec. 1317, act of February 24, operations of 1919 (40 Stat., 1057).] It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish in any manner whatever not provided by law any income. return, or any part thereof or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1.000 or by imprisonment not exceeding one year, or both, at the discretion of the court; and if the offender be an officer or employee of the United States he shall be dismissed from office or discharged from employment. Information contained in returns or in reference to office procedure with respect to auditing returns, handling of claims, etc., not to be divulged by employees of Bureau of Internal Revenue. (T. D. 2903.) Penalty for disclosing information relative to statements or returns required by the opium act, pages 422, 423. This section applies to revenue agents. (Sec. 3152, p. 81.) 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.) Access to departmental records. (Dept. Cir. No. 13; April 26, 1913.) Regulations prohibiting the giving out by collectors of records in their offices, or copies thereof, for purposes not contemplated by the internal-revenue laws. (Regulations No. 12, revised, pp. 45, 46; T. D. 18847, January 21, 1898.) Circular No. 583 (T. D. 226); Circular No. 651 (T. D. 727.) Circular No. 354 (36 Int. Rev. Rec., 397.) Collectors may furnish for publication monthly statements of the aggregate receipts from sale of stamps for tobacco, snuff, cigars, and cigarettes, but any information that would disclose the business done by or the value of stamps issued to any individual manufacturer must be withheld. (T. D. 263.) (T. Copies of special tax returns can not be furnished for use in trial of persons indicted for violation of State laws. D. 766.) Data from returns made by distiller not to be furnished for use of private litigants. (T. D. 224.) Instructions as to giving testimony in State courts: Revenue officers are prohibited from testifying in cases not arising under the laws of the United States as to facts that come to their knowledge in their official capacity. (T. D. 1218.) Instructions to collector as to obeying subpoena and producing records. (34 Int. Rev. Rec., 261.) A collector of internal revenue refusing to testify or furnish copies of official papers, acting under instructions from Department. (In re Comingore, 96 Fed., 552; T. D. 21584; Boske v. Comingore, 177 U. S., 459; T. D. 104; In re Lamberton 124 Fed., 446; T. D. 689.) See section 882, page 644. Collectors can send, in obedience to a subpoena duces tecum issued for the purpose of having in court certain documents or records, any clerk who can give the necessary testimony. (T. D. 1113.) A storekeeper and gauger stationed at a distillery has no right to divulge information in regard to the business of the distiller obtained by him solely in his official capacity as an internal-revenue officer, even when called as a witness in a State court. (Stegall v. Thurman, 175 Fed., 813; T. D. 1616.) Employees of the Internal Revenue Bureau are prohibited from disclosing information relative to the business of the bureau, except in the manner authorized by law. (T. D. 1745.) 140184°-207 Officers not to be interested in 27, 1877 (19 Regulations as to furnishing United States attorneys with certified copies of returns, Regulations No. 33, revised, art. 227. Executive order relative to inspection of returns. (T. D. 2016.) Departmental information, how furnished. (Dept. Cir. No. 104, August 3, 1894.) Revenue officers forbidden to furnish unauthorized statements or certificates in support of claims for remission of tax. (T. D. 2443.) SEC. 3168. Any internal-revenue officer who is or shall certain manufac become interested, directly or indirectly, in the manufactures; penalty. ture of tobacco, snuff, or cigars, or in the production, Act February rectification, or redistillation of distilled spirits, shall be Stat., 20), cor dismissed 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. recting verbal error. Officers of inrevenue ternal See section 3152, page 81. See sections 1788 and 1789, page 671, as to prohibitions against officers in respect to certain kinds of business. See section 244, page 702, as to certain business forbidden to clerks in Treasury Department. Circular No. 456, May 5, 1896; Government officer not 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 capacity. (42 Int. Rev. Rec., 354.) Circular No. 665, as to the prohibition of revenue officers acting as agents for the sale of books to distillers, brewers, and others, denounces the practice as deterimental to the public service and against the interests of the Government. (T. D. 831, October 6, 1904.) SEC. 3169. Every officer or agent appointed and acting guilty of extor under the authority of any revenue law of the United unlawful fees, States tion, receiving and of other offenses. First. Who is guilty of any extortion or willful oppression 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 |