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Embezzlement : Penalty for failure of officer or agent to render accounts, etc.
[$5491.) Sec. 90. [Act of March 4, 1909, Criminal Code (35 Stat., 1105).]. Every officer or agent of the United States who, having received public money which he is not authorized to retain as salary, pay, or emolument, fails to render his accounts for the same as provided by law shall be deemed guilty of embezzlement, and shall be fined in a sum equal to the amount of the money embezzled and imprisoned not more than ten years.
Failure to make reports.—See section 101 of the Criminal Code, act of
Penalty for falsification of accounts and making false reports, by persons in the employ of the United States. Fine of not more than $5,000, or imprisonment not more than ten years, or both. Act of March 4, 1911 (36 Stat., 1355).
Embezzlement : Penalty for fallure to deposit as required.
[$5492.] SEC. 91. [Act of March 4, 1909, (Criminal Code (35 Stat., 1105).] Whoever, having money of the United States in his possession or under his control, shall fail to deposit it with the Treasurer, or some assistant treasurer, or some public depositary of the United States, when required so to do by the Secretary of the Treasury, or the head of any other proper department, or by the accounting officers of the Treasury, shall be deemed guilty of embezzlement thereof, and shall be fined in a sum equal to the amount of money embezzled and imprisoned not more than ten years.
Dimmick v. United States (121 Fed., 638, affirming 112 Fed., 352.)
Record evidence of embezzlement.
[$5494.] SEC. 93. [Act of March 4, 1909, Criminal Code (35 Stat., 1105).] Upon the trial of any indictment against any person for embezzling public money under any provision of the six preceding sections, it shall be sufficient evidence, prima facie, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the Treasury, as required in civil cases, under the provisions for the settlement of accounts between the United States and receivers of public money.
Refusal to pay any draft, etc., prima facie evidence of embezzlement.
[$5195.] Sec. 94. [Act of March 4, 1909, Criminal Code (35 Stat., 1106).] The refusal of any person, whether in or out of office, charged with the safe-keeping, transfer, or disbursement of the public money to pay any draft, order, or warrant, drawn upon him by the proper accounting officer of the Treasury, for any public money in his hands belonging to the United States, no matter in what capacity the same may have been received, or may be held, or to transfer or disburse any such money, promptly, upon the legal requirement of any authorized officer, shall be deemed, upon the trial of any indictment against such person for embezzlement, prima facie evidence of such embezzlement.
Evidence of conversion,
[$5496.] Sec. 95. [Act of March 4, 1909, Criminal Code (35 Stat., 1106).] If any officer charged with the disbursement of the public moneys accepts, receives, or transmits to the Treasury Department to be allowed in his favor any receipt or voucher from a creditor of the United States without having paid to such creditor in such funds as the officer received for disbursement, or in such funds as he may be authorized by law to take in exchange, the full amount specified in such receipt or voucher, every such act is an act of conversion by such officer to his own use of the amount specified in such receipt or voucher.
Unlawfully receiving, etc., to be embezzlement-Embezzlement by Internal-revenue officer or
employee and others.
[$5497.] Sec. 96. [Act of March 4, 1909, Criminal Code (35 Stat., 1106).] Every banker, broker, or other person not an authorized depositary of public moneys, who shall knowingly receive from any disbursing officer, or collector of internal revenue, or other agent of the United States, any public money on deposit, or by way of loan or accommodation, with or without interest, or otherwise than in payment of a debt against the United States, or shall use, transfer, convert, appropriate, or apply any portion of the public money, for any purpose not prescribed by law; and every president, cashier, teller, director, or other officer of any bank or banking association who shall violate any provision of this section is guilty of embezzlement of the public money so deposited, loaned, transferred, used, converted, appropriated, or applied, and shall be fined not more than the amount embezzled, or imprisoned not more than ten years, or both.
United States v. Green (146 Fed., 778; 154 Fed., 402.)
Embezzlement by Internal-revenue officer. [Act February 3, 1879, $ 5497.) Sec. 97. [Act of March 4, 1909, Criminal Code (35 Stat., 1106).] Any officer connected with, or employed in, the Internal-Revenue Service of the United States, and any assistant of such officer, who shall embezzle or wrongfully convert to his own use any money or other property of the United States, and any officer of the United States, or any assistant of such officer, who shall embezzle or wrongfully convert to his own use any money or property which may have come into his possession or under his control in the execution of such office or employment, or under color or claim of authority as such officer or assistant, whether the same shall be the money or property of the United States or of some other person or party, shall, where the offense is not otherwise punishable by some statute of the United States, be fined not more than the value of the money and property thus embezzled or converted, or imprisoned not more than ten years, or both.
See section 3639, page 667. Application of laws imposing punishment on internal-revenue officers to certain other classes of persons. (Sec. 23, act of Feb. 8. 1875, 18 Stat., 307; p. 101.
Embezzlement is the fraudulent appropriation of property by a person to whom it has been intrusted, or into whose hands it has lawfully
come; and it differs from larceny in the fact that the original taking of the property was lawful, or with the consent of the owner, while in larceny the felonious intent must have existed at the time of the taking. (Moore 1. United States, 160 U. S., 268.)
Penalty for clerks and other officers of United States court failing to deposit moneys. [S 5504.) Sec. 99. (Act of March 4, 1909, Criminal Code (35 Stat., 1106).] Whoever, being a clerk or other officer of a court of the United States, shall fail forthwith to deposit any money belonging in the registry of the court, or hereafter paid into court or received by the officers thereof, with the Treasurer, assistant treasurer, or a designated depositary of the United States, in the name and to the credit of such court, or shall retain or convert to his own use or to the use of another any such money, is guilty of embezzlement, and shall be fined not more than the amount embezzled, or imprisoned not more than ten years, or both; but nothing herein shall be held to prevent the delivery of any such money upon security, according to agreement of parties, under the direction of the court.
Section 3617, page 662.
Penalty for recelving money belonging in the reglstry of the court. [$5505.] Sec. 100. [Act of March 4, 1909, Criminal Code (35 Stat., 1107).] Whoever shall knowingly receive, from a clerk or other officer of a court of the United States, as a deposit, loan, or otherwise, any money belonging in the registry of such court, is guilty of embezzlement, and shall be punished as prescribed in the preceding section.
Penalty for fallore to make reports. [$1780.] SEC. 101. [Act of March 4, 1909, Criminal Code (35 Stat., 1107).] Every officer who neglects or refuses to make any return or report which he is required to make at stated times by any Act of Congress or regulation of the Department of the Treasury, other than his accounts, within the time prescribed by such Act or regulation, shall be fined not more than one thousand dollars.
Penalty for making false reports. Act of March 4, 1911. (36 Stat., 1355.)
Disbursing and collecting officers forbidden to trade in public funds or property. [S$1788, 1789.) SEC. 103. [Act of March 4, 1909, Criminal Code (35 Stat., 1107).] Whoever, being an officer of the United States concerned in the collection or the disbursement of the revenues thereof, shall carry on any trade or business in the funds or debts of the United States, or of any State, or in any public property of either, shall be fined not more than three thousand dollars, or imprisoned not more than one year, or both, and be removed from office, and thereafter be incapable of holding any office under the United States.
Certain business forbidden to clerks in Treasury Department. (Sec. 244, p. 702.) Transcrlpts from books, etc., of the Treasury, to be evidence in sults against delinquents.
Sec. 886. When suit is brought in any case of delinquency of a revenue officer, or other person accountable for public money, a transcript from the books and proceedings of the Treasury Department, certified by the Register and authenticated under the seal of the Department, or, when the suit involves the accounts of the War or Navy Departments, certified by the auditors respectively charged with the examination of those accounts, and authenticated under the seal of the Treasury Department, shall be admitted as evidence, and the court trying the cause shall be authorized to grant judgment and award execution accordingly. And all copies of bonds, contracts, or other papers relating to, or connected with, the settlement of any account between the United States and an individual, when certified by the Register, or by such Auditor, as the case may be, to be true copies of the originals on file, and authenticated under the seal of the Department, may be annexed to such transcripts, and shall have equal validity, and be entitled to the same degree of credit which would be due to the original papers if produced and authenticated in court: Provided, That where suit is brought upon a bond or other sealed instrument, and the defendant pleads “non est factum," or makes his motion to the court, verifying such plea or motion by his oath, the court may take the same into consideration, and, if it appears to be necessary for the attainment of justice, may require the production of the original bond, contract, or other paper specified in such affidavit.
Soule v. United States (100 U. S. (10 Otto), 8; 26 Int. Rev. Rec., 4); United States v. Hunt (105 U. S. (15 Otto), 183; 28 Int. Rev. Rec., 134).
The form of certificate proper to be used under section 886 is discussed hy Mr. Justice Harlan in United States v. Pinson (102 U. S., 548; 27 Int. Rev. Rec., 62).
The transcripts from the books and proceedings of the Department of the Treasury and the copies of bonds, contracts, and other papers provided for in section 886 of the Revised Statutes shall hereafter be certified by the Secretary or an Assistant Secretary of the Treasury under the seal of the department (sec. 10, act of March 2, 1895; 28 Stat., 809).
Section 886 applies only to certifying transcripts from the books and proceedings of the Treasury Department and copies of bonds, contracts, or other papers relating to or connected with the settlement of an account when suit is brought in any case of delinquency of a revenue officer or other person accountable for public money.
Transcripts and copies. How furnished. (Department Circular No. 56, June 27, 1906; Laffan v. United States, 122 Fed., 333; T. D. 653.)
See section 882, R. S., p. 644.
Effects of certified transcripts from the books of the Treasury Department as evidence in actions against officers accountable for public
moneys. (United States v. Pierson, 145 Fed., 814.) Transcripts from books, etc., of the Treasury in indictments for embezzlement of public monoyi.
SEC. 887. Upon the trial of any indictment against any person for embezzling public moneys, it shall be sufficient evidence, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the Treasury Department, as provided by the preceding section.
Estracts may be given in evidence. (United States 1. Gaussen, 19 Wall., 198.)
It is the seal which authenticates the transcript, and not the signature of the Secretary. (Smith v. United States. 5 Pet., 292.)
Delinquents for public money; judgment at return term unless, etc.; credits. Sec. 957. When suit is brought by the United States against any revenue officer or other person accountable for public money, who neglects or refuses to pay into the Treasury the sum or balance reported to be due to the United States, upon the adjustment of his account it shall be the duty of the court to grant judgment at the return term, upon motion, unless the defendant, in open court, (the United States attorney being present,) makes and subscribes an oath that he is equitably entitled to credits which had been, previous to the commencement of the suit, submitted to the accounting officers of the Treasury, and rejected; specifying in the affidavit each particular claim so rejected, and that he cannot then safely come to trial. If the court, when such oath is made, subscribed, and filed, is thereupon satisfied, a continuance until the next succeeding term may be granted. Such continuance may also be granted when the suit is brought upon a bond or other sealed instrument, and the defendant pleads non est factum, or makes a motion to the court, verifying such plea or motion by his oath, and the court thereupon requires the production of the original bond, contract, or other paper certified in the affidavit. And no continuance shall be granted except as herein provided.
Credits. (United States v. Flanders, 112 ('. S., 88; 30 Int. Rev. Rec., 397.)
Judgment against a defaulting collector. (United States v. Ingate (1891), 48 Fed., 251).
See section 951, page 685, as to claims for credit in suits of United
States against individuals. Notico of deficiency in accounts of principals to be given to suretles upon bonds of United States
omclals, and fixing a limitation of time within which suits shall be brought against said sureties upon said bonds,
Act of August 8, 1888 (25 Stat., 387). See page 618.
PROVISIONS OF THE CRIMINAL CODE, ACT OF MARCH 4, 1909 (35
[Repealed sections of the Revised Statutes are noted in brackets.)
PENALTIES FOR PERJURY-OBSTRUCTING PROCESS-RESISTING OF-
Penalty for perjury.
rescue property taken or detained
by revenue officer. Penalty for extortion by internal
revenue informers. Penalty for conspiracy to prevent per
sons from accepting office.
away without authority pubic rec-
Penalty for larceny or robbery of per
sonal property of the United States. Penalty for embezzling or stealing
public property or receiving and retaining in possession stolen prop
erty. Penalty for forging, altering. coun
terfeiting, etc., bid, bond, public rec
ord, etc. Penalty for counterfeiting obligations
and other securities of the l'nited
States, including stamps.
tive to distilled spirits.