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officer or agent thereof, or the allowance or payment of the whole or any part of any claim, account, or demand against the United States, whether the same has or has not already been so used or presented, and whether such claim, account, or demand, or any part thereof, has or has not already been allowed or paid; or whoever shall present, use, or attempt to use, any such document, record, file, or paper so taken and carried away, in order to procure the payment of any money from or by the United States, or any officer or agent thereof, or the allowance or payment of the whole or any part of any claim, account, or demand against the United States, shall be fined not more than five thousand dollars, or imprisoned not more than ten years, or both.

Robbery or larceny of personal property of the United States; penalty. Sec. 46. [$5456, R. S.] Whoever shall rob another of any kind or description of personal property belonging to the United States, or shall feloniously take and carry away the same, shall be fined not more than five thousand dollars, or imprisoned not more than ten years, or both.

Postage stamps personal property. (Jolly v. United States, 170 U. S., 402.)

Checks. (Keller v. United States, 168 Fed., 697.)

Embezzling or stealing public property or receiving and retalning in possession property stolen;

penalty. SEC. 47. [Sec. 1, Act of March 3, 1875 (18 Stat., 479). Whoever shall embezzle, steal, or purloin any money, property, record, voucher, or valuable thing whatever, of the moneys, goods, chattels, records, or property of the United States, shall be fined not more than five thousand dollars, or imprisoned not more than five years, or both.

Embezzlement. (United States v. Allen, 150 Fed., 152.) SEC. 48. [Sec. 2, Act of March 3, 1875 (18 Stat., 479). Whoever shall receive, conceal, or aid in concealing, or shall have or retain in his possession with intent to convert to his own use or gain, any money, property, record, voucher, or valuable thing whatever, of tho moneys, goods, chattels, records, or property of the United States, which has theretofore been embezzled, stolen, or purloined by any other person, knowing the same to have been so embezzled, stolen, or purloined, shall be fined not more than five thousand dollars, or imprisoned not more than five years, or both; and such person may be tried either before or after the conviction of the principal offender.

Forging, counterfeiting, etc., bid, bond, public record, etc.; penalty. Sec. 28. [885418, 5479, R. S.] Whoever shall falsely make, alter, forge, or counterfeit, or cause or procure to be falsely made, altered, forged, or counterfeited, or willingly aid, or assist in the false making, altering, forging, or counterfeiting, any bond, bid, proposal, contract, guarantee, security, official bond, public record, affidavit, or other writing for the purpose of defrauding the United States; or shall utter or publish as true, or cause to be uttered or published as true, or have in his possession with the intent to utter or publish as true, any such false, forged, altered, or counterfeited bond, bid, proposal, contract, guarantee, security, official bond, public record, affidavit, or other writing, for the purpose of defrauding the United States, knowing the same to be false, forged, altered, or counterfeited; or shall transmit to, or present at, or cause or procure to be transmitted to, or presented at, the office of any officer of the United States, any such false, forged, altered, or counterfeited bond, bid, proposal, contract, guarantee, security, official bond, public record, affidavit, or other writing, knowing the same to be false, forged, altered, or counterfeited, for the purpose of defrauding the United States, shall be fined not more than one thousand dollars, or imprisoned not more than ten years, or both.

Counterfeiting United States securities and stamps; penalty.

Sec. 148. [35114, R. S.] Whoever, with intent to defraud, shall falsely make, forge, counterfeit, or alter any obligation or other security of the United States shall be fined not more than five thousand dollars and imprisoned not more than fifteen years.

SEC. 147. [$5413, R. S.) The words “ obligation or other security of the United States” shall be held to mean all bonds, certificates of indebtedness, national-bank currency, coupons, United States notes, Treasury notes, gold certificates, silver certificates, fractional notes, certificates of deposit, bills, checks, or drafts for money, drawn by or upon authorized officers of the United States, stamps and other representatives of value, of whatever denomination, which have been or may be issued under any Act of Congress.

See also sections 151, 152, 153, 154, R. S.

Counterfeit money, act of February 10, 1891. (United States v. Kuhl (1898), 85 Fed., 624.)

Counterfeiting, etc., revenue stamps and punishment for. Section 7, act of October 22, 1914 (38 Stat., 754), and section 8, act of April 9, 1912 (37 Stat., 82).

Making or presenting false, fictitious, or fraudulent claims; penalty.

Sec. 35. [$5438, R. S.] Whoever shall make or cause to be made, or present or cause to be presented, for payment or approval, to or by any person or officer in the civil, military, or naval service of the United States, any claim upon or against the Government of the United States, or any department or officer thereof, knowing such claim to be false, fictitious, or fraudulent; or whoever, for the purpose of obtaining or aiding to obtain the payment or approval of such claim, shall make or use, or cause to be made or used, any false bill, receipt, voucher, roll, account, claim, certificate, aslidavit, or deposition, knowing the same to contain any fraudulent or fictitious statement or entry; or whoever shall enter into any agreement, combination, or conspiracy to defraud the Government of the United States, or any department or oflicer thereof, by obtaining or aiding to obtain the payment or allowance of any false or fraudulent claim; or whoever, having charge, possession, custody, or control of any money or other public property used or to be used in the military or naval service, with intent to defraud the United States or willfully to conceal such money or other property, shall deliver or cause to be delivered, to any other person having authority to receive the same, any amount of such money or other property less than that for which he received a certificate or took à receipt; or whoever, being authorized to make or deliver any certificate, voucher, receipt, or other paper certifying the receipt of arms, ammunition, provisions, clothing, or other property so used or to be used, shall make or deliver the same to any other person without a full knowledge of the truth of the facts stated therein, and with intent to defraud the United States, shall be fined not more than five thousand dollars, or imprisoned not more than five years, or both. And whoever shall knowingly purchase or receive in pledge for any obligation or indebtedness from any soldier, officer, sailor, or other person called into or employed in the military or naval service, any arms, equipments, ammunition, clothes, military stores, or other public property, whether furnished to the soldier, sailor, officer, or person, under a clothing allowance or otherwise, such soldier, sailor, officer, or other person not having the lawful right to pledge or sell the same, shall be fined not more than five hundred dollars, and imprisoned not more than

two years.

(United States v. Strobach,

Deputy marshal presenting false claim. 48 Fed., 902.)

Provisions of the Criminal Code relative to Interstato shipments of distilled spirits.

AN ACT To codify, revise, and amend the penal laws of the United States, ap

proved March 4, 1909 (35 Stat., 1136), taking effect January 1, 1910. SEC. 238. Any officer, agent, or employee of any railroad company, express company, or other common carrier, who shall knowingly deliver or cause to be delivered to any person other than the person to whom it has been consigned, unless upon the written order in each instance of the bona fide consignee, or to any fictitious person, or to any person under a fictitious name, any spirituous, vinous, malted, fermented, or other intoxicating liquor of any kind which has been shipped from one State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, into any other State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, or from any foreign country into any State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, shall be fined not more than five thousand dollars, or imprisoned not more than two years, or both.

SEC. 239. Any railroad company, express company, or other common carrier, or any other person who, in connection with the transportation of any spirituous, vinous, malted, fermented, or other intoxicating liquor of any kind, from one State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, into any other State, Territory, or District of the United States, or place noncontinguous to but subject to the jurisdiction thereof, or from any foreign country into any State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, shall collect the purchase price or any part thereof, before, on, or after delivery, from the consignee, or from any other person, or shall in any manner act as the agent of the buyer or seller of any such liquor, for the purpose of buying or selling or completing the sale thereof, saving only in the actual transportation and delivery of the same, shall be fined not more than five thousand dollars.

Sec. 240. Whoever shall knowingly ship or cause to be shipped, from one State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, into any other State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, or from any foreign country into any State, Territory, or District of the United States, or place noncontiguous to but subject to the jurisdiction thereof, any package of or package containing any spirituous, vinous, malted, fermented, or other. intoxicating liquor of any kind, unless such package be so labeled on the outside cover as to plainly show the name of the consignee, the nature of its contents, and the quantity contained therein, shall be fined not more than five thousand dollars; and such liquor shall be forfeited to the United States, and may be seized and condemned by like proceedings as those provided by law for the seizure and forfeiture of property imported into the United States contrary to law.

Labeling of liquors under section 240, Criminal Code, act of March 4, 1909 (35 Stat., 1137). Instructions to customs officers. (28 Op. Atty. Gen., 99, December 16, 1909; T. D. 30393.)

Sections 238, 239, and 240 of the Criminal Code, effective January 1, 1910, are part of Chapter IX, entitled “ Offenses against foreign and interstate commerce,” and are not required to be enforced through the office of Internal Revenue. (T. D. 1589.)

Criminal Code, modification of T. D. 1589.-Instructions to revenue officers relative to seizure of property forfeited for violation of section 240 of the Penal Code, effective January 1, 1910—According to Attorney General, right to seize vested in any person. (T. D. 1610.)

Carriers are prohibited from giving information concerning shipments handled by them, except in response to legal process from the court or proper State or United States officer. (Sec. 15, act February 4, 1887, "An act to regulate commerce,” amended by sec. 12, act June 18, 1910, 36 Stat., 551.)

Constitutionality of proposed liquor law. (30 Op. Atty. Gen., 88.)
Shipment of liquor as baggage. (T. D. 2437.)

A bank collecting a draft attached to a bill of lading for liquor transported in interstate commerce from the purchaser not within the statute. (Danciger v. Stone, 188 Fed., 511; United States v. Bank of Anamoose, 206 Fed., 374; 29 Op. Atty. Gen., 59.)

CHAPTER 4.

CLAIMS-PAYMENT TO PERSON IN ARREARS-SET-OFFS-CREDITS,

ETC. Claims.

Unauthorized contracts prohibited. No payment to person in arrears to the Unexpended balances of appropriaUnited States.

tions. Set-offs and credits.

Assignment of claims void, unless, etc. Priority of United States in insolvent Attorneys before the Treasury Departestates.

ment. Permanent annual appropriations. Duplicate checks when original is lost. No expenditures beyond appropria- | Letters, packages, etc., on Government tions.

business sent free; penalty envelopes. Heads of Departments prohibited from Government to have priority in the

accepting voluntary service for the transmission of telegrams. Government .

Disposition of useless papers. Claims to be adjusted in the Treasury Department. SEC. 236. All claims and demands whatever by the United States or against them, and all accounts whatever in which the United States

are concerned either as debtors or as creditors, shall be settled and adjusted in the Department of the Treasury.

The doctrine that the United States can not be sued without its consent examined and reaffirmed. (United States v. Lee, 106 U. S., 196; 29 Int. Rev. Rec., 1.)

The United States, by various acts of Congress, have consented to be sued in their own courts in certain classes of cases; but they have never consented to be sued in the courts of a State in any case. (Stanley v. Schwalby, 162 V. S., 255.)

The United States have never, either by the act of March 3, 1887, or by any other law, permitted themselves to be sued for torts committed by their oflicers. (Hill v. United States, 149 U. S., 593.)

A court of claims was created by the act of February 24, 1855 (sec. 1049). Cases arising under the revenue laws not within the jurisdiction of the Court of Claims. (Nichols 1. United States, 7 Wall., 129.) In view of subsequent statutes, the broad statement in the Nichols case, if still true, it was held in Dooley v. United States, 182 U. S., 222, 225, must be accepted with material qualifications, and it was decided that the Court of Claims had jurisdiction of claim to recover duties illegally exacted upon merchandise alleged not to have been imported from a foreign country.

Jurisdiction of the Court of Claims. “ The Judicial Code” (act of March 3, 1911, sec. 145, 36 Stat., 1087).

Section 148, Judicial Code, as to head of department transmitting claims to the Court of Claims. (Hart v. United States, 15 Ct. Cls., 414; United States v. New York, 160 U. S., 598.)

The limitation of two years (sec. 3227) applies in internal revenue cases brought under act of March 3, 1887, against the United States and not six years as provided by act. (Christie St. Com. Co. v. United States, 136 Fed., 326.)

State claims. (Waddell v. United States, 25 Ct. Cls., 323; State of New Hampshire v. United States, 36 Ct. Cls., 568; 9 Op. Atty. Gen., 204.)

The rule that a final decision upon a knowledge of all the facts made by an officer authorized to decide on claims against the Government is not liable to be reopened and reviewed by his successor in office unless the decision is founded on mistakes in matters of fact arising from errors in calculation, or the absence of material testimony afterwards discovered and produced, is well established. (United States v. Bank of Metropolis, 15 Pet., 377; Rollins and Presbrey v. United States, 23 Ct. Cls., 123 ; 10 Op. Atty. Gen., 50; 19 Ct. Cls., 505.)

Attorney General Taney said: “For if a final decision, upon a knowledge of all the facts, made by an officer authorized to decide on claims against the Government, is liable to be opened and reviewed by his successor in office, every change in the officer will produce a new hearing of the claim, and the accounts of the Government will always remain open and unsettled.” (2 Op. Atty. Gen., 464; see also 14 Op. Atty. Gen., 275 ; 18 Int. Rev. Rec., 28, and cases there cited; also 13 Op. Atty. Gen., 388, 457 ; 19 Comp. Dec., 110.)

When an account has once been adjusted by the accounting officers, it can not be reopened unless relief is afforded by special act. (4 Op. Atty. Gen., 378; 12 Id., 386.)

A decision in the Court of Claims, while it is not binding, is authority for the head of a department to reopen a

(9 Op. Atty. Gen. (Black), 422.)

The accounting officers of the Treasury are not authorized to reopen accounts for the purpose of correcting decisions upon questions of law subsequently held to be erroneous. (VI Comp. Dec., 91.)

The principle of res adjudicata applies to departmental action of a final nature. (20 Op. Atty. Gen., 280; XI Comp. Dec., 459, 676; Day v. United States, 21 Ct. Cls., 262.)

New evidence discovered. (IX Comp. Dec., 107.)

Not the duty of a head of department to make estimates for appropriations to pay claims which the law does not provide for. (Pitinan et al. v. United States, 20 Ct. Cls., 253.)

Accounting officers can not revise judgments of court. (O'Grady v. United States, 22 Wall., 641.)

case.

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