Collector, etc., the issuing internal revenue stamps before payment. lector, who shall issue any stamp or stamps indicating internal revenue tax, bepayment of any fore payment in full therefor has been made to the officer or person issuing the same, shall be deemed guilty of a misdemeanor, 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. Receipt in lieu of stamps representing a tax prohibited, see Sec. 3183. District attor ney or mar or demanding compromise of violation of internal revenue laws. SEC. 3170. Every district attorney or marshal who demands, or accepts, or attempts to collect, shal, accepting directly or indirectly, as payment or gift or anything for otherwise, any sum of money or other property of value for the compromise, adjustment, or settlement of any charge or complaint for 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. ing injuries may maintain SEC. 3171, as amended by Sec. 2, act March 1, 1879 (20) Stat. 327). If any officer appointed under and by virOfficers suffer- tue 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 suit for damages. Sec. 2, act Mar. 1, 1879. 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. Falsely assum ing to be a officer. SEC. 5448. Every person who falsely represents himself to be a revenue officer, and, in such assumed character, demands or receives any revenue money or other article of value from any person for any duty or tax due to the United States, or for any violation or pretended violation of any revenue law of the United States, shall be deemed guilty of a felony, and shall be fined five hundred dollars, and imprisoned not less than six months and not more than two years. Falsely assumto be a officer, with [SEC. 5448 a.] Act of April 18, 1884 (23 Stat. 11). That every person who, with intent to defraud either the United States or any person, United States falsely assumes or pretends to be an officer or intent to deemployee acting under the authority of the fraud, etc. United States, or any department, or any officer of the government thereof, and who shall take upon himself to act as such, or who shall in such pretended character demand or obtain from any person or from the United States, or any department, or any officer of the government thereof, any money, paper, document, or other valuable thing, shall be deemed guilty of felony, and shall, on conviction thereof, be punished by a fine of not more than one thousand dollars, or imprisonment not longer than three years, or both said punishments, in the discretion of the court. internal reve SEC. 5484. Every person who shall receive any money or other valuable thing under a threat Extortion by of informing, or as a consideration for not nue informers. informing, against any violation of any internal revenue law, shall, on conviction thereof, be punished by a fine not exceeding two thousand dollars, or by imprisonment not exceeding one year, or both, at the discretion of the court, with costs of prosecution. See Sec. 3169. Unlawfully re ceiving, etc., to be embezzlement. SEC. 5497, as amended by act February 3, 1879. Every banker, broker, or other person not an authorized depositary of public moneys, who knowingly receives 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 who uses, transfers, converts, appropriates, or applies 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 violates any of the provisions of this section, is guilty of an act of embezzlement of the public money so deposited, loaned, transferred, used, converted, appropriated, or applied, and shall be punished as prescribed in section fifty-four hundred and eighty-eight. And any officer connected with, or employed in, the Embezzlement internal revenue service of the United States, revenue officer 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 by internal or employee, and others. Act Feb. 3, 1879. 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 punished by a fine equal to the value of the money and property thus embezzled or converted, or by imprisonment not less than three months nor more than ten years, or by both such fine and imprisonment. ORGANIZATION OF OFFICE OF INTERNAL REVENUE. of Internal Revenue. SEC. 319. There shall be in the Department of the Treasury a Commissioner of Internal Revenue, Commissioner who shall be appointed by the President, by and with the advice and consent of the Senate, and shall be entitled to a salary of six thousand dollars a year. The following is a list of the Commissioners of Internal Revenue from the foundation of the government, with terms of service: William Miller.... Pennsylvania.. Date of Commission or entry upon service. Expiration of service. December 27, 1797. May 7, 1792. ..January 23, 1798.. December 31, 1803. Samuel H. Smith.. Dist. of Columbia...July 31, 1813.. ...December 31, 1820. George S. Boutwell Massachusetts..... .July 12, 1862. ... ..March 4, 1863. March 10, 1863... June 30, 1865. March 20, 1889. .April 18, 1893. The first internal revenue act, which was enacted March 3, 1791, did not specifically create the office of Commissioner of Internal Revenue, but an officer who was to have superintendence of the collection of such taxes in the Treasury Department is referred to. The act of July 24, 1813, first created the office, but in that act he is called the Commissioner of the Revenue. Chief clerk. SEC. 320. The Commissioner of Internal Revenue is authorized to designate one of the heads of division as chief clerk of the bureau without additional compensation. Duties of Commissioner of enue. SEC. 321. The Commissioner of Internal Revenue, under the direction of the Secretary of the Internal Rev- Treasury, shall have general superintendence of the assessment and collection of all duties and taxes now or hereafter imposed by any law providing internal revenue; and shall prepare and distribute all the instructions, regulations, directions, forms, blanks, stamps, and other matters pertaining to the assessment and collection of internal revenue; and shall provide hydrometers, and proper and sufficient adhesive stamps and stamps or dies for expressing and denoting the several stamp duties, or, in the case of percentage duties, the amount thereof; and alter and renew or replace such stamps from time to time, as occasion may require. He may also contract for or procure the printing of requisite forms, decisions, and regulations, but the printing of such forms, decisions, and regulations shall be done at the Public Printing Office, unless the Public Printer shall be unable to perform the work: Provided, That the Commissioner of Internal Revenue may, under such regulations as may be established by the Secretary of the Treasury, after due public notice, receive bids and make contracts for supplying stationery, blank books and blanks to the collectors in the several collection districts; and the said commissioner shall estimate in detail by collection districts the expense of assessing and the expense of the collection of internal revenue. |