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 detrimental to the public service and against the interests of the Government. (T. D. 831, Oct. 6, 1904.)

ternal revenue

SEC. 3169. Every officer or agent appointed and acting Officers of inunder the authority of any revenue law of the United guilty of extor

States

tion, receiving unlawful fees,

First. Who is guilty of any extortion or willful oppres- and of other of sion 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 oflicer 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.

72170°-11-6

fenses.

Collector, etc.,

issuing

stamps

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

In United States v. Mouat (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 U. S., 309.)

It would seem to be clear that the recognition in a Federal 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. 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.)

Conspiracy. Officers who conspire with others to defraud the United States may be prosecuted under section 3169 or section 5440, now section 37 of the Criminal Code (act of Mar. 4, 1909, p. 418). Section 37 requires proof of some overt act which is not required under section 3169. (Grunberg v. United States, 145 Fed. Rep., 81.)

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

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

Extortion by internal-revenue informers. (Sec. 145, act Mar. 4, 1909, p. 417.)

Bribery. (Secs. 5451, 5501, 39 and 117, act Mar. 4, 1909, pp. 416-417.)

Embezzlement. (Secs. 86, 87, 89, 90, 91, 93, 94. Act Mar. 4, 1909, 35 Stat., 1088, pp. 409-411.)

Penalty for failure to make reports. (Sec. 1780; superseded by sec. 101, Criminal Code, act Mar. 4, 1909, 35 Stat., 1088; Appendix, p. 412.)

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

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

No limitation of suits against officers. (See "Statute of Limitations," Appendix, p. 398.)

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

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.)

Two offenses constituting substantially one 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., 1175, No. 7556.)

[SEC. 3169a.] [Sec. 1, act of Mar. 1, 1879(20 Stat., 327).] before payment. That any collector of internal revenue, or any deputy collector 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 per-
son issuing the same, shall be deemed guilty of a misde- Penalty.
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. 209.)

Receipt in lieu of stamp prohibited. (Sec. 3183, p. 94.)

Application of

on

internal revenue

other classes of

[SEC. 31696.] [Sec. 23, act of Feb. 8, 1875 (18 Stat., 1aws imposing 307).] That all acts and parts of acts imposing fines, punishment penalties, or other punishment for offenses committed officers to certain by an internal-revenue officer or other officer of the persons. Department 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 officers or deputies, or persons having the custody or disposition of any public money.

ney or marshal

tion of internal

SEC. 3170. Every district attorney or marshal who District attordemands, or accepts, or attempts to collect, directly or accepting or demanding anyindirectly, as payment or gift or otherwise, any sum of thing for commoney or other property of value for the compromise, promise of violaadjustment, or settlement of any charge or complaint for revenue laws. 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.)

Officers suffering injuries may

damages.

SEC. 3171 [, as amended by sec. 2, act of Mar. 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.

U. S. v. Patrick, 54 Fed. Rep., 338.

Penalties for obstructing officers. (Secs. 3177, p. 90; 3276, p. 170; secs. 65 and 140, Criminal Code, act Mar. 4, 1909, 35 Stat., 1088, pp. 415, 416.)

For rescuing prisoners or property. (Sec. 3177, p. 90; secs. 71 and 143, act Mar. 4, 1909, p. 415.)

Conspiracy to prevent persons from accepting office. (Sec. 5518; sec. 21, act Mar. 4, 1909, p. 417.)

Penalty for falsely assuming to be an officer. (Sec. 5448, act of Apr. 18, 1884; reproduced in sec. 32, Criminal Code, act Mar. 4, 1909; 35 Stat., 1088, p. 416.)

Reimbursement for medical attendance, surgeon's and hospital bills made necessary by injuries received in line of duty, and for horses crippled or killed. (Act June 17, 1910, 36 Stat., 494, p. 54.)