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District attorneys to report to Commissioner of Internal Revenue. Sec. 774. When any suit or proceeding arising under the internalrevenue laws, to which the United States are party, or any suit or proceeding against a collector or other officer of the internal revenue, wherein a district attorney appears, is commenced, the attorney for the district in which it is brought shall immediately report to the Commissioner of Internal Revenue the full particulars relating to the same; and he shall, immediately after the end of each term of the court in which such suit or proceeding is pending, forward to the said Commissioner a full and particular statement of its condition.
Duty of Commissioner to make regulations for observance of district attorneys and marshals. (Sec. 3215, p. 134.) Regulations No. 12, revised.
Duty of district attorneys as to prosecution and reports. Sec. 838. It shall be the duty of every district attorney to whom any collector of customs, or of internal revenue, shall report, according to law, any case in which any fine, penalty, or forfeiture has been incurred in the district of such attorney for the violation of any law of the United States relating to the revenue, to cause the proper proceedings to be commenced and prosecuted without delay, for the fines, penalties, and forfeitures in such case provided, unless, upon inquiry and examination, he shall decide that such proceedings cannot probably be sustained, or that the ends of public justice do not require that such proceedings should be instituted; in which case he shall report the facts in customs cases to the Secretary of the Treasury, and in internal revenue cases to the Commissioner of Internal Revenue for their direction.
That portion of this section referring to compensation of district attorneys is omitted, as made inoperative by the act of May 28, 1896. (29 Stat., 178.)
Duty of collectors to report violations of law to district attorneys. (Sec. 3164, p. 94.)
Reports of marshals.-Marshals are required to report proceedings under process issued to them in internal-revenue cases. (Regulations No. 12, revised, p. 17.)
Instructions to report status of judgment debtors. (T. D. 703.)
Warrants of arrest. Sec. 19. [Act of May 28, 1896 (29 Stat., 184), reenacted by act March 2, 1901 (31 Stat., 956).]
Warrants of arrest for violations of internal-revenue laws may be issued by United States commissioners upon the sworn complaint of a United States district attorney, assistant United States district attorney, collector or deputy collector of internal revenue, or revenue agent or private citizen, but no such warrant of arrest shall be issued upon the sworn complaint of a private citizen unless first approved in writing by a United States district attorney.
Under the act of May 28, 1896, the issue of a warrant upon a complaint made by a field deputy marshal, which was approved by the district attorney by telephone, even though subsequently reduced to writing, is not authorized. (VI Comp. Dec., 113.)
Fees of United States marshals-illegal warrants. (IV Comp. Dec., 338, 449, 672.)
Deputy collectors swearing to complaints. (T. D. 510.)
Warrant must particularly ame or describe the person. (West v.
Serving John Doe warrants not valid writs. (16 Comp. Dec., 891.)
Arrest of persons while operating illicit distillery. (Sec. 9, act Mar. 1, 1879, p. 231; IV Comp. Dec., 338.)
Arrests without warrant. (14 Int. Rev. Rec., 27; 24 Id., 349, 378; Carrico v. Wilmore, 51 Fed., 186.)
A marshal has the right to arrest upon visible evidence of crime. (United States v. Fullehart, 106 Fed., 911.)
Official misconduct of United States Commissioner ; practice of encouraging prosecutions set on foot by “professional witnesses.” (In re Gilbert. United States ('ommissioner, 31 Fed., 277.)
A corporation can not be arrested. (John Gund Brewing Co. v. United States, 204 Fed., 20.) [Act of August 18, 1894 (28 Stat., 416).]
And hereafter no part of any money appropriated to pay any fees to the United States commissioners, marshals, or clerks shall be used for any warTant issued or arrest made, or other fees in prosecutions under the internal revenue laws, unless said fees have been taxed against and collected from the defendant, or unless the prosecution has been commenced upon a sworn complaint setting forth the facts constituting the offense and alleging them to be within the personal knowledge of the affiant, or upon a sworn complaint by a United States district attorney, collector, or deputy collector of internal revenue or revenue agent, setting forth the facts upon information and belief, and approved either before or after such arrest by a circuit or district judge or the attorney of the United States in the district where the offense is alleged to have been committed or the indictment is found:
Prorided, That it shall be the duty of the marshal, his deputy, or other officer who may arrest a person charged with any crime or offense, to take the defendant before the nearest circuit court commissioner or the nearest judicial officer having jurisdiction under existing laws for a hearing, commitment or taking bail for trial, and the officer or magistrate issuing the warrant shall attach thereto a certified copy of the complaint; and upon the arrest of the accused, the return of the warrant, with a copy of the complaint attached, shall confer jurisdiction upon such officer as fully as if the complaint had originally been made before him, and no mileage shall be allowed any officer violating the provisions hereof.
Construction of statute. (United States 1. Puleston, 106 Fed., 294.)
Clerks of courts to report to Commissioner as to all moneys pald into court in Internal-revenue
Sec. 797. [Amended by sec. 2, act of March 1, 1879 (20 Stal., 327).) Every clerk of a circuit or district court shall, within thirty days after the adjournment of each term thereof, forward to the Solicitor of the Treasury a list of all judgments and decrees, to which the United States are parties, which have been entered in said court, respectively, during such term, showing the amount adjudged or decreed in each case, for or against the United States, and the term to which execution thereon will be returnable. He shall also, at the close of each quarter, or within ten days thereafter, report to the Commissioner of Internal Revenue all moneys paid into court on account of cases arising under the internal-revenue laws, as well as all moneys paid on suits on bonds of collectors of internal revenue. The report shall show the name and nature of each case, the date of payment into court, the amount paid on account of debt, tax, or penalty, and also the amount on account of costs. If such money, or any portion thereof, has been paid by the clerk to any internalrevenue officer or other person, the report shall show to whom each of such payments was made; and if to an internal-revenue officer, it shall be accompanied by the receipt of such officer.
Section 5, act of February 22, 1875 (18 Stat., 334), provides that if any clerk of any district or circuit court of the United States shall willfully refuse or neglect to make any report or other document required by law to be by him made, or shall willfully refuse or neglect to forward any such report or document to the department, officer, or person to whom by law the same should be forwarded, the clerk so offending shall be removed from office and shall not be eligible to any appointment as clerk or deputy clerk for the period of two years next after such removal.
Section 6 of the same act also provides additional punishment, by a fine not exceeding $1,000 or by imprisonment not exceeding one year, in the discretion of the court.
Clerk of court failing to deposit money's, etc. (Sec. 99 of the criminal code, act March 4, 1909, 35 Stat., 1088.)
Clerks of court to keep indices of judgment records. See act August 1, 1888, p. 648.)
Clerks are instructed in all cases in the several courts arising under the internal-revenue laws, where moneys are recovered and paid in for the United States, to pay over such moners, including costs, to the collectors of internal reveune under the provisions of section 3216, R. S.
Collectors will furnish the clerks with receipts in duplicate on Form No. 540, the original to be forwarded to the Commissioner with the clerk's quarterly report (Form 158), the duplicate to be retained by the clerk.
(See circular to clerks of United States courts issued by the Attorney General April 20, 1898, T. D. No. 19306, 1898; also, Instructions to attorneys, clerks, etc., by the Department of Justice, T. D. 754; Regulations, No. 12, rev.)
Moneys recovered on forfeited recognizances or bail bonds are not classed as internal-revenue moneys and should be paid into the Treasury by the clerk of court and not turned over by him to the collector of internal revenue. (See Digest of Opinions of Solicitor of the Treasury,
1885–1903, p. 240.) SEC. 6. [Act of May 28, 1896 (29 Stat., 178).] That, on and after the first day of July, eighteen hundred and ninety-six, all fees and emoluments authorized by law to be paid to United States district attorneys and United States marshals shall be charged as heretofore, and shall be collected, as far as possible, and paid to the Clerk of the court having jurisdiction, and by him covered into the Treasury of the United States.
DUTIES OF OFFICERS CHARGED WITH RECEIVING OR DISBURSING
PUBLIC MONEYS-EMBEZZLEMENT AND OFFICIAL MISCONDUCT
PROCEEDINGS AGAINST DELINQUENT OFFICERS. Moneys to be deposited without deduc- Accounts to be rendered. tion.
Distinct accounts required according Duty of disbursing officers.
to appropriation. Persons having moneys of United Suits to recover money from officers
States must pay the same to Treas- regulated. urer, etc.
Failure of disbursing officer to ac- Evidence of conversion.
count; duty thereupon of Auditor Unlawfully receiving public money. and Solicitor of Treasury.
Embezzlement by internal-revenue ofDuties of oflicers as custodians of pub- ficers and assistants where offense lic moneys.
is not otherwise punishable. Embezzlement; penalty for requiring | Penalty for clerks and officers of court
receipt for larger sum than that failing to deposit moneys. actually paid.
Penalty for receiving moneys belongEmbezzlement; penalty for disbursing ing to the registry of the court.
officer unlawfully depositing, con- Penalty for failure to make reports. verting, loaning, transferring Disbursing officer forbidden to trade public money.
in public funds. Embezzlement; penalty for custodians Collecting officers forbidden to trade
of public money failing to safely in public property. keer, etc.
Transcripts from books, etc., of the Embezzlement; penalty for failure to Treasury to be evidence in suits render accounts.
against delinquents. Embezzlement; penalty for failure to Delinquents for public money; judgdeposit as required.
ment at return term, unless, etc. Record evidence of embezzlement. Refusal to pay any draft, etc., prima
facie evidence of embezzlement.
Moneys to be deposited without deduction.
SEC. 3617. The gross amount of all moneys received from whatever source for the use of the United States, except as otherwise provided in the next section, shall be paid by the officer or agent receiving the same into the Treasury, at as early a day as practicable, without any abatement or deduction on account of salary, fees, costs, charges, expenses, or claim of any description whatever. But nothing herein shall affect any provision relating to the revenues of the Post-Office Department.
The next section relates to the proceeds of sales of material. III Comp. Dec. 149.
It seems that no express authority has been given the executive departments to sell old or disused material and supplies. Such practice appears to have grown up, however, for reasons of economy, and is apparently recognized in the provisions of sections 197 and 3618 of the Revised Statutes, which provide for the accounting by Government officers for moneys received from the sale of old material and supplies. (28 Op. Atty. Gen., 203.)
Section 3619 provides that "Every officer or agent who neglects or refuses to comply with the provisions of section 3617 shall be subject to be removed from office, and to forfeit to the United States any share or part of the moneys withheld, to which he might otherwise be entitled."
(15 Op. Atty. Gen., 387. 24 Int. Rev. Rec., 130; 26 Id., 230)
(See secs. 3210, 3216, R. S., pp. 129, 135; act of May 27, 1908 (35 Stat., 325) p. 130; XVI Comp. Dec., 309.)
Information relating to the accounting system of the United States Treasury Department. A compendium of the principal United States statutes and comptroller's decisions relating to the accounting officers of the Treasury, etc., compiled by Robert S. Person, auditor for Interior Department, 1905.
Collector can not deposit short to balance previous overdeposit. (T. D. 2225.)
Sec. 3620. [ Amended by the act of February 27, 1877 (19 Stat., 240).] It shall be the duty of every disbursing officer having any public money intrusted to him for disbursement, to deposit the same with the Treasurer or some one of the assistant treasurers of the United States, and to draw for the same only as it may be required for payments to be made by him in pursuance of law and draw for the same only in favor of the persons to whom payment is made; and all transfers from the Treasurer of the United States to a disbursing officer shall be by draft or warrant on the Treasury or an assistant treasurer of the United States. In places, however, where there is no treasurer or assistant treasurer, the Secretary of the Treasury may, when he deems it essential to the public interest, specially authorize in writing the deposit of such public money in any other public depository, or, in writing, authorize the same to be kept in any other manner, and under such rules and regulations as he may deem most safe and effectual to facilitate the payments to public creditors.
See section 87 of the Criminal Code, act of March 4, 1909 (35 Stat., 1105), page 668, providing penalty for unlawfully depositing.
Checks of disbursing officers. (15 Op. Atty. Gen., 288.)
Principles governing the forms of expenditure, documents, and the character of evidence to be prepared and kept pertaining to transactions involving the expenditure of money. (Dept. Cir. No. 35, Day 20, 1911.)
Regulation for the deposit of public moneys. (Dept. Cir. No. 105, December 27, 1917.)
Public moneys and official checks of United States disbursing officers. (Dept. Cir. No. 102, December 7, 1906; Dept. Cir. No. 125, August 14, 1897, Reg. No. 2, revised, p. 93; Dept Cir. No. 17, March 19, 1908; payment of Government warrants and checks, Dept. Cir. No. 5, April 6, 1916.)
Deposit of unexpended balances of annual appropriations, etc. (Dept.
Cir. No. 133, December 15, 1903.) Every person having moneys of the United States must pay to Treasurer, etc., and take receipt.
SEC. 3621. [ Amended by sec. 5, act May 28, 1896 (29 Stat., 140).] Every person who shall have moneys of the United States in his hands or possession, and disbursing officers having moneys in their possession not required for current expenditure, shall pay the same to the Treasurer and Assistant Treasurer, or some public depositary of the United States, without delay, and in all cases within thirty days of their receipt.
And the Treasurer, the Assistant Treasurer, or the public depositary shall issue duplicate receipts for the moneys so paid, transmitting forthwith the original to the Secretary of the Treasury, and delivering the duplicate to the depositor.
The Secretary of the Treasury prescribed regulations as to “proper disposition of certificates of deposit.” (Dept. Cir. No. 12, April 17, 1913; Dept. Cir. No. 12, January 2, 1914.)
Deposit of public moneys. (Dept. Cir. No. 47, April 5, 1905.)
See section 91, Criminal Code, act March 4, 1909 (35 Ståt., 1105), page 669, providing penalty for failure to deposit as required. Sec. 4. [Act of August 30, 1890 ( 26 Stat., 371).] That hereafter all disbursing officers of the United States shall render their accounts quarterly
but the Secretary of the Treasury may direct any or all such accounts to be rendered more frequently when in his judgment the public interest may require.
Accounts to be rendered. Sec. 3622. [Amended by sec. 12, act of July 31, 1894 (28 Stat., 209).] Every officer or agent of the United States who receives public money which he is not authorized to retain as salary, pay, or emolu