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States, for the performance of any work or the supplying of any materials or property for the use of or for the account of the United States, shall, within thirty days after a request of the Commissioner therefor, file with the Commissioner a true and correct copy of every such contract, undertaking, or agreement.

Whoever fails to comply with such request of the Commissioner shall be guilty of a misdemeanor and shall be punished by a fine of not more than $1,000 or by imprisonment for not more than one year, or both.

The Commissioner shall (when not violative of the technical military or naval secrets of the Government) have access to all information and data relating to any such contract, undertaking, or agreement, in the possession, control or custody of any department, bureau, board, agency, officer or commission of the United States, and may call upon any such department, bureau, board, agency, officer or commission for a full statement and description of any allowance for amortization, obsolescence, depreciation or loss, or of any valuation, appraisal, adjustment or final settlement, made in pursuance of any such contract, undertaking, or agreement.

SEC, 1409. That unless otherwise herein specially provided, this Act shall take effect on the day following its passage.

Approved, 6.55 P. M., February 24, 1919.

Effective date of act.

APPENDIX.

CONTAINING LAWS OF A GENERAL NATURE AND MISCELLANEOUS PROVISIONS APPLICABLE TO THE ADMINISTRATION OF

THE INTERNAL-REVENT'E LAWS.

CHAPTER 1.

SUITS AND PROSECUTIONS--PRACTICE-LIENS-COMPROMISES AND

REMISSIONS - UNITED STATES ATTORNEYS -- COMMISSIONERS — CLERKS OF COURTS-REPORTS, ETC.

Jurisdiction of district courts.
Jurisdiction of circuit courts.
Suits for penalties, forfeitures, and

taxes.
Removal of suits against officers from

State to t'nited States circuit courts.
Arrests.
Competency of witnesses. State laws.
Production of books, papers, etc., in

suits other than criminal.
Certified copies of papers admissible

as evidence. Costs in internal-revenue suits upon

information from other than a col

lector, etc. Costs, when paid by defendant. Laws of the States, rules of decision,

etc. Proceedings on execution. State laws.

Act to regulate liens of judgments and

decrees of United States courts.
Interest on judgments, etc.
Circuit courts of appeals.
Writs of error and appeals.
Certificate of probable cause.
Property taken under revenue laws ir-

repleviable.
Statute of limitations.
Compromises of claims and of cases

after judgment. Pardons. Employment of attorneys or counsel. Duty of district attorneys to prosecute

delinquents and to defend officers. Reports of district attorneys and

marshals. Warrants of arrest and prosecutions. Clerks of courts, reports of, etc.

NOTE.—“The Judicial Code,” an Act to codify, revise and amend the laws relating to the judiciary, approved March 3, 1911 (36 Stat. 1087) went into effect January 1, 1912. It abolished circuit courts (Sec. 289) and imposed the powers and duties upon district courts.

Several of the sections in this chapter from the Revised Statutes are superseded as such and reproduced as noted. The provisions, so far as they are substantially the same as existing statutes, are construed as continuations thereof and not as new enactments. (Sec. 294).

Jurisdiction of district courts.

Sec. 24. [Act of March 3, 1911, Judicial Code(36 Stat., 1087).] The district courts shall have original jurisdiction as follows:

First. Of all suits of a civil nature, at common law or in equity, brought by the United States, or by any officer thereof authorized by law to sue, or between citizens of the same State claiming lands under grants from different States; or, where the matter in controversy exceeds, exclusive of interest and costs, the sum or value of three thousand dollars, and (a) arises under the Constitution or laws of the United States, or treaties made, or which shall be made, under their authority: Provided, however, That the foregoing provision as to the sum or value of the matter in controversy shall not be construed to apply to any of the cases mentioned in the succeeding paragraphs of this section.

Second. Of all crimes and offenses cognizable under the authority of the United States. Third.

Of all seizures on land or waters not within admiralty and maritime jurisdiction.

Coffey v. United States (116 V. S., 427; 117 Id., 233).

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Fifth. Of all cases arising under any law providing for internal reventie.

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Ninth. Of all suits and proceedings for the enforcement of penalties and forfeitures incurred under any law of the United States.

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Eleventh. Of all suits brought by any person to recover damages for any injury to his person or property on account of any act done by him, under any law of the United States, for the protection or collection of any of the revenues thereof.

Twentieth. Concurrent with the Court of Claims, of all claims not exceeding ten thousand dollars founded upon the Constitution of the United States or any law of Congress, or upon any regulation of an Executive Department, or upon any contract, express or implied, with the Government of the United States, or for damages, liquidated or unliquidated, in cases not sounding in tort, in respect to which claims the party would be entitled to redress against the United States, either in a court of law, equity, or admiralty, if the United States were suable, and of all set-offs, counterclaims, claims for damages, whether liquidated or unliquidated, or other demands whatsoever on the part of the Government of the United States against any claimant against the Government in said court: Provided, however, That nothing in this paragraph shall be construed as giving to either the district courts or the Court of Claims jurisdiction to hear and determine claims growing out of the late Civil War, and commonly known as “war claims," or to hear and determine other claims which had been rejected or reported on adversely prior to the third day of March, eighteen hundred and eighty-seven, by any court, department, or commission authorized to hear and determine the same, or to hear and determine claims for pensions; or as giving to the district courts jurisdiction of cases brought to recover fees, salary, or compensation for official services of officers of the United States or brought for such purpose by persons claiming as such officers or as assignees or legal representatives thereof; but no suit pending on the twenty-seventh day of June, eighteen hundred and ninety-eight, shall abate or be affected by this provision: And provided further, That no suit against the Government of the United States shall be allowed under this paragraph unless the same shall have been brought within six years after the right accrued for which the claim is made.

All

suits brought and tried under the provisions of this paragraph shall be tried by the court without a jury.

The original judiciary act of September 24, 1789, remained in force with scarcely any modification until the act of March 3, 1875, which greatly enlarged the jurisdiction of the circuit courts (amended by the act of March 3, 1887; corrected by the act of August 13, 1888, passed to cure defects in the enrollment of the act of March 3, 1887).

The District Court, sitting as a court of claims, under Section 24 of the Judicial Code of March 3, 1911, has jurisdiction over claims against the United States for refunding taxes paid under the Corporation Tax Act of August 5, 1909, under duress and protest to the collector and by him turned over to the United States. (United States v. Emery, Bird, Thayer Realty Co., 237 U. S. 28; T. D. 2180.)

Exclusive jurisdiction of courts of United States.

Sec. 256. [Act of March 3, 1911, Judicial Code(36 Stat., 1087).] The jurisdiction vested in the courts of the United States in the cases and proceedings hereinafter mentioned shall be exclusive of the courts of the several States:

First. Of all crimes and offenses cognizable under the authority of the United States.

Second. Of all suits for penalties and forfeitures incurred under the laws of the United States.

Third. Of all civil causes of admiralty and maritime jurisdiction; saving to suitors, in all cases, the right of a common-law remedy, where the common law is competent to give it.

Fourth. Of all seizures under the laws of the United States on land or on waters not within admiralty and maritime jurisdiction.

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Section 711, Revised Statutes, reenacted.

The Supreme Court is the only court of the United States which derives any part of its power directly from the Constitution. The circuit and district courts of the United States are, by authority of the Constitution, the creatures of the National Legislature, having such jurisdiction, and only such, as Congress has been pleased to confer upon them, and having no common-law jurisdiction, though drawing upon the common law for modes of procedure and practice when necessary to carry into effect the jurisdiction given by statute, (United States v. Cultus Joe, 15 Int. Rev. Rec., 58.)

In general a crime against the laws of the United States is not cognizable in a State court. (Ex parte Houghton, 27 Int. Rev. Rec., 273.)

The same offense may be made punishable both under the laws of a State and of the United States; and over such offenses the State and Federal courts have concurrent jurisdiction. (United States v. Wells, 15 Int. Rev. Rec., 56; Fed. Cas. No. 16665.)

The same act may be punished in both jurisdictions; one is not a bar to the other. (Southern Ry. Co. v. Railroad Commission of Indiana, 236 U. S., 439.)

Where a State court and a United States court may each take jurisdiction, the tribunal which first gets it holds it to the exclusion of the other until its duty is fully performed. (Covell v. Heyman, 111 U. S., 182.)

The same act may constitute an offense against the United States and against a State, subjecting the guilty party to punishment under the laws of each Government; and may embrace two or more offenses. (Cross v. North Carolina, 132 U. S., 131, and cases cited. And see Teal v. Felton, 12 How., 284, 292; Crossley v. California, 168 U. S., 641.)

There are no common-law offenses against the United States. (United States v. Gibson, 47 Fed., 833.)

Where there is a conflict between State and Federal statutes, the latter will prevail. (Chicago, Ind., and L. Ry. Co. v. United States, 219 U. S., 486.)

A State court has no authority to enjoin the proceedings of a Federal court. (Central National Bank, Boston, r. Hazard, 49 Fed., 293.)

Conflicting State and Federal jurisdiction. (Booth v. St. Louis Fire Engine Manufacturing Co., 40 Fed., 1.)

Jurisdiction where a federal question is involved. (Adams Express Co. v. Michigan, 177 U, S., 404.)

Ofenses began in one district and completed in another. Sec. 42. [Act of March 3, 1911, Judicial Code(36 Stat., 1087).] When any offense against the United States is begun in one judicial district and completed in another, it shall be deemed to have been committed in either, and may be dealt with, inquired of, tried, determined, and punished in either district, in the same manner as if it had been actually and wholly committed therein.

Section 731, R. S., reenacted.

The court of the district where the res is seized has jurisdiction though the violation of law Occurred in another State. (United States 1'. 396 Barrels of Distilled Spirits, 3 Int. Rev. Rec., 114; Fed. Cas. No. 16502;

United States v. Sherry, 10 Int. Rev. Rec., 205 ; Fed. Cas. No. 16369.) Suits for taxes, penalties, or forfeitures to be brought in the name of the United States.

Sec. 919. All suits for the recovery of any duties, imposts, or taxes, or for the enforcement of any penalty or forfeiture provided by any act respecting imports or tonnage, or the registering and recording or enrolling and licensing of vessels, or the internal rerenue, or direct taxes, and all suits arising under the postal laws, shall be brought in the name of the United States.

Where suits for penalties, forfeitures, and taxes are to be brought. Sec. 43. [Act of March 3, 1911, Judicial Code(36 Stat., 1087).] All pecuniary penalties and forfeitures may be sued for and recovered either in the district where they accrue or in the district where the offender is found.

Section 732, R. S., reenacted. SEC. 44. [Act of March 3, 1911, Judicial Code(36 Stat., 1087) Taxes accruing under any law providing internal revenue may be sued for and recovered either in the district where the liability for such tax occurs or in the district where the delinquent resides.

Section 733, R. S., reenacted.
See section 3213, R. S., p. 132.

United States 1. New York, New Haven & Hartford Railroad Co. (10
Ben., 144; 24 Int. Rev. Rec., 341). The Dollar Savings Bank i'. United
States (19 Wall., 227; 22 Int. Rev. Rec. 310).

Jurisdiction in case of actions on deputy collectors' bonds. (Sec. 3148, p. 76.)

Officers suffering injuries may maintain suits for damages in the United States court of the district where the party resides or may be found. (Sec. 3171, p. 101.)

Jury may be waived in the trial of petty offenses. (Shick 1. United States, 195 U. S., 65.)

Residence of a corporation. (Booth et al. v. St. Louis Fire Engine Manufacturing Co., 40 Fed., 1.)

Residence of a railroad corporation. (Galveston 1. Gonzales, 151 U. S., 496.)

Penal offenses created by the statute, whether prosecuted by indictment or information, must be accurately and clearly described in the

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