Department, other than what shall be allowed by law; and every person who offends against any of the prohibitions of this section shall be deemed guilty of a high misdemeanor and forfeit to the United States the penalty of three thousand dollars, and shall upon conviction be removed from office, and forever thereafter be incapable of holding any office under the United States; and if any other person than a public prosecutor shall give information of any such offense, upon which a prosecution and conviction shall be had, onehalf the aforesaid penalty of three thousand dollars, when recovered, shall be for the use of the person giving such information. Act Sept. 2, 1789, c. 12, § 8, 1 Stat. 67. The designations of the offices of First Comptroller and First Auditor were changed, by Act July 31, 1894, c. 174, §§ 3, 4, post, §§ 402, 417. Similar restrictions were imposed on officers in the General Land Office, as to purchase of public lands, by R. S. § 452, post, § 698. Customs officers were forbidden to own vessels, or to act as agents, etc., for owners of vessels or cargo, or to engage in importation, by R. S. § 2638, post, § 5379. Notes of Purpose of provisions.-The evident purpose of Congress in all this class of enactments has been to promote efficiency and integrity in the discharge of official duties, and to maintain proper discipline in the public service. Clearly such a purpose is within the just scope of legislative power. Ex parte Curtis (1882) 1 Sup. Ct. 381, 384, 106 U. S. 371, 27 L. Ed. 232. One of the principal objects of the restriction was to withdraw from the accounting officers every motive of private interest in the performance of their public duties. (1847) 4 Op. Atty. Gen. 555. Officers to whom restriction applies. -The restriction imposed by section 8 of the act creating the Treasury Department, Act Sept. 2, 1879, c. 12, which were carried into this section, applied to the additional comptroller and auditors Decisions authorized in the department by Act March 3, 1817, c. 45. § 3, 3 Stat. 366, as well as to the officers provided for in the original act. (1847) 4 Op. Atty. Gen. 555. Purchase of public lands, etc.-The prohibition Act Sept. 2, 1789, § 8, incorporated into this section, of the purchase by certain officers of "public lands or other public property,' according to its terms, would seem to apply only to the purchase of such property as belongs to, or is in the ownership of, the United States; and, being highly penal, it should be taken strictly and not extended by construction. should not be applied to lands sold for taxes under the direct tax law, on which the United States had a lien merely for the amount assessed. (1873) 14 Op. Atty. Gen. 352. It § 378. (R. S. § 244.) Restrictions upon clerks in the Department. Every clerk employed in the Treasury Department who carries on any trade or business in the funds or debts of the United States, or of any State, or in any kind of public property, or who takes or applies to his own use any emolument or gain for negotiating or transacting any business in the Department, shall be deemed guilty of a misdemeanor, and punished by a fine of five hundred dollars and removal from office. Act March 3, 1791, c. 18, § 1, 1 Stat. 215. Act May 8, 1792, c. 37, § 12, 1 Stat. 281. Similar restrictions were imposed on clerks and employés in the General Land Office, as to purchase of public lands, by R. S. § 452, post, § 698. See, also, notes to § 377, ante. Cited without definite application, Ex parte Curtis (1882) 1 Sup. Ct. 381, 383, 106 U. S. 371, 27 L. Ed. 232. § 378a. (Act July 1, 1916, c. 209, § 1.) Enforcement of laws relating to Treasury Department; employment of persons paid from certain appropriations for. The Secretary of the Treasury is authorized to use for, and in connection with, the enforcement of the laws relating to the Treasury Department and the several branches of the public service under its control, not exceeding at any one time four persons paid from the appropriation for the collection of customs, four persons paid from the appropriation for salaries and expenses of internal-revenue agents or from the appropriation for the foregoing purpose, and four persons paid from the appropriation for suppressing counterfeiting and other crimes, but not exceeding six persons so detailed shall be employed at any one time hereunder: Provided, That nothing herein contained shall be construed to deprive the Secretary of the Treasury from making any detail now otherwise authorized by existing law. (39 Stat.) This section was a part of the sundry civil appropriation act for the fiscal year 1917. The appropriation referred to as "the appropriation for the foregoing purpose" was an appropriation for punishment for violations of the internal revenue laws, made by another paragraph in the same act. See notes to § 365, ante. Sec. CHAPTER TWO The Secretary of the Treasury 379. Duties of Assistant Secretaries. 380. Signing warrants. 381. General duties of the Secretary. 382. Collection of duties. 383. Decisions construing laws impos- 384. Rules, regulations, and forms. 386. Reports of the Secretary. 388. Reports of receipts and expendi- 389. Reports to include estimates of revenue and expenditures, with 390. Reports of officers delinquent in 391. Reports of expenditures at custom-houses. Sec. 392. Reports of expenditures for Revenue-Cutter Service. 393. Reports upon appropriations for 396. Abstract of receipts from internal of superintendent of 399. Quarterly publication of statement § 379. (R. S. § 245.) Duties of Assistant Secretaries. The Assistant Secretaries of the Treasury shall examine letters, contracts, and warrants prepared for the signature of the Secretary of the Treasury, and perform such other duties in the office of the Secretary of the Treasury as may be prescribed by the Secretary or by law. Act March 3, 1849, c. 108, § 13, 9 Stat. 396. Act March 14, 1864, c. 30, § 3, 13 Stat. 26. The Assistant Secretaries of the Treasury are ineligible, during the time they are in office, and for two years thereafter, to hold any office, etc., in any bank which is a member of a Federal reserve bank, by a provision of section 10 of the Federal Reserve Act of Dec. 23, 1913, c. 6, § 10, post, § 9793. Provisions applicable to all the Departments, that, in case of the death, resignation, absence, or sickness of the head of the Department, the duties of the office may be performed, temporarily, by the assistant, were made by R. S. § 177, ante, § 259. Notes of Decisions Nature and scope of authority.-This section does not confine the powers of the assistants to the duties of a like nature with those here enumerated, es pecially when read in connection with R. S. §§ 161, 177, ante, §§ 235, 259, which impose more enlarged duties in certain contingencies. The John Shilli to Co. v. McClung (1892) 51 Fed. 868, 2 C. C. A. 526, affirming judgment (C. C. 1891) 45 Fed. 778. The Assistant Secretary of the Treasury is not the deputy of the Secretary, but only his aid, and his acts are not valid unless specially authorized by law, or prescribed by the Secretary, as provided by R. S. § 161, ante, § 235, and this section. U. S. v. Adams (C. C. 1885) 24 Fed. 348. Presumption of authority.-An act of the Assistant Secretary, within the authority and power of the department, must, be presumed, nothing appearing to the contrary, to have been done in pursuance of a lawful authority. The John Shillito Co. v. McClung (1892) 51 Fed. 868, 872, 2 C. C. A. 526; Chadwick v. U. S. (C. C. 1880) 3 Fed. 750, 756; U. S. v. Adams (C. C. 1885) 24 Fed. 348, 350. (1892) 51 Fed. 868, 872, 2 C. C. A. 526. And see In re Way Tai (C. C. 1899) 96 Fed. 484, 486. As an Assistant Secretary might have been duly authorized, under this section, to authenticate the quarterly returns of an internal revenue collector, where returns so certified were offered in evidence, it would be presumed that the certificate was made in pursuance of a lawful authority. Chadwick v. U. S. (C. C. 1880) 3 Fed. 750, 756. A letter written by an Assistant Secretary to a collector of customs concerning the deposit of money in the custody of the collector will be presumed to have been written by authority of the Secretary. U. S. v. Adams (C. C. 1885) 24 Fed. 348, 350, 351. Under this section and R. S. § 161, ante, § 235, the Secretary of the Treasury could require an Assistant Secretary to "ascertain, determine, and declare" the amount of foreign sugar bounties, that duty having been assigned to the Secretary by Tariff Act July 24, 1897, c. 11, § 5, 30 Stat. 205; and where an Assistant Secretary has issued a declaration under said section it will be presumed, in the absence of evidence to the contrary, that he was performing a duty in accordance with law, and that the declaration was properly issued. Franklin Sugar Refining Co. v. U. S. (C. C. 1910) 178 Fed. 743. Particular acts.-Under this section and R. S. §§ 161, 177, 236, ante, §§ 235, 259, 368, the Secretary of the Treasury could assign to the Assistant Secretary or secretaries the duty of deciding appeals from assessments made by collectors of customs duties, or, in his absence, they could have lawfully performed his duties in respect to such matters; and, when such an appeal is decided by an Assistant Secretary, his authority to decide it will be presumed. The John Shillito Co. v. McClung § 380. (R. S. § 246, as amended, Act March 2, 1910, c. 71, § 1.) Signing warrants. The Secretary of the Treasury may, by an appointment under his hand and official seal, delegate authority to the Assistant Secretaries of the Treasury to sign in his stead, and he may in like manner delegate such authority to a clerk in his office to sign in his name, all warrants for the payment of money into the Public Treasury and all warrants for the disbursement from the Public Treasury of money certified by the proper accounting officers of the Treasury to be due upon accounts duly audited and settled by them; also all accountable warrants placing money in the Treasury to the credit of disbursing and other fiscal officers, and all appropriations, repay, and transfer warrants. The warrants so signed by either of the Assistant Secretaries of the Treasury or by the designated clerk shall be in all cases of the same validity as if they had been signed by the Secretary of the Treasury himself. Act March 2, 1867, c. 163, § 1, 14 Stat. 439. Act March 2, 1910, c. 71, § 1, 36 Stat. 231. This section of the Revised Statutes provided for the delegation "to one of the Assistant Secretaries" of authority to sign warrants for payment of money into and for disbursement from the Treasury. The amendment by Act March 2, 1910, c. 71, § 1, cited above, authorizes such delegation to the Assistant Secretaries and to a clerk, and includes the additional warrants described in the clause beginning with the words "also all accountable warrants," etc. The last sentence, also added by said amendment, includes the provision contained in R. S. § 247, which was repealed by section 2 of said amendatory act. The designation by the Secretary of employés in the office of the Auditor for the Post-Office Department to countersign warrants and drafts in the name of the Auditor was authorized by a provision of Act March 4, 1909, c. 297, § 1, post, § 445. (R. S. § 247. Repealed.) The provision of this section, that warrants signed by either of the Assistant Secretaries, as authorized by R. S. § 246, should be of the same validity as if signed by the Secretary, having been incorporated in said section by amendment thereof by Act March 2, 1910, c. 71, § 1, to read as set forth ante, § 380, this section was repealed by section 2 of said amendatory act. § 381. (R. S. § 248.) General duties of the Secretary. The Secretary of the Treasury shall, from time to time, digest and prepare plans for the improvement and management of the revenue, and for the support of the public credit; shall superintend the collection of the revenue; shall, from time to time, prescribe the forms of keeping and rendering all public accounts and making returns; shall grant, under the limitations herein established, or to be hereafter provided, all warrants for moneys to be issued from the Treasury in pursuance of appropriations by law; shall make report, and give information to either branch of the legislature in person or in writing, as may be required, respecting all matters referred to him by the Senate or House of Representatives, or which shall appertain to his office; and generally shall perform all such services relative to the finances as he shall be directed to perform. Act Sept. 2, 1789, c. 12, § 2, 1 Stat. 65. Act May 8, 1792, c. 37, § 9, 1 Stat. 281. Act March 3, 1849, c. 108, § 3, 9 Stat. 395. The purchase or redemption of bonds with surplus money in the Treasury was authorized by Act March 3, 1881, c. 133, § 2, post, § 6823, and the issue of refunding bonds was authorized by Act July 12, 1882, c. 290, § 11, 22 Stat. 165, and Act March 14, 1900, c. 41, § 11, post, § 6825. The payment and anticipation of interest on the public debt were authorized by R. S. $$ 3698, 3699, post, §§ 6813, 6814. The purchase of coin with bonds or notes of the United States was authorized by R. S. § 3700, post, § 6815. The Secretary of the Treasury was authorized to compromise claims against the United States, by R. S. § 3469, post, § 6375; and he was authorized to prescribe rules governing agents representing claimants before his department, and to suspend or disbar such agents, by Act July 7, 1884, c. 334, § 3, post, § 385. The Secretary of the Treasury was authorized to discharge poor debtors imprisoned under execution issuing from a United States court for a debt due the United States, by R. S. § 3471, post, § 6377. Provisions relating to the powers and duties of the Secretary of the Treasury in regard to public buildings are collected under Title XLIII A, “Public Buildings and Works." The Secretary of the Treasury was authorized to lease unproductive property by a provision of Act March 3, 1879, c. 182, § 1, post, § 6943; and he may sell lands acquired by the United States by devise, by a provision of Act March 3, 1903, c. 1007, § 1, post, § 6948. The duties, powers, etc., of the head of the Department in and over the bureaus, offices, etc., transferred to the Department of Commerce, by Act Feb. 14, 1903, c. 552, were vested in the head of that Department, and the duties, powers, etc., of the Secretary of the Treasury as to shipping, seamen, etc., were transferred to the Secretary of Commerce, by Act Feb. 14, 1903, c. 552, § 10, post, § 859. The Secretary of the Treasury was directed to prepare regulations governing enlistments in the Revenue-Cutter Service, and for the general government of the service, and various powers in regard to punishment of offenses against the discipline of the service were conferred on him, by Act May 26, 1906, c. 2556, post, §§ 5432, 5455-5461. The Secretary of the Treasury, the Secretary of Agriculture, and the Secretary of Commerce and Labor, were directed to make regulations for carrying out the provisions of the Pure Food and Drugs Act of June 30, 1906, c. 3915, by section 3 of that act, post, § 8719, and also for carrying out the provisions of the Insecticide Act of April 26, 1910, c. 191, by section 3 of said act, post, § 8767. Further provisions for the enforcement by the Secretary of the Treasury and the Secretary of Agriculture, of the provisions of the Pure Food and Drugs Act and of the Insecticide Act as to imported articles were contained in section 11 of each of said acts, post, §§ 8727, 8775. The Secretary of the Treasury, on request of the Governor of Alaska or the Secretary of Agriculture, is to aid in carrying out the provisions of Act June 7, 1902, c. 1037, 32 Stat. 327, as amended by Act May 11, 1908, c. 162, 35 Stat. 102, by section 7 of said amended act, post, § 3621. The Secretary of the Treasury is to obtain and furnish to the national banks information as to the securities to be accepted for additional circulating notes, authorized by Act May 30, 1908, c. 229, by section 8 of said act, post, § 9736, 1 U.S.COMP.'16-12 (177) and the acts and orders of the Comptroller of the Currency and the Treasurer under the act are to have the approval of the Secretary, and he is to make regulations and control the organization and management of national currency associations to carry out the purposes of the act, by section 13 of said act, post, § 9737. The Secretary of the Treasury, the Secretary of Agriculture, and the Comptroller of the Currency were constituted "The Reserve Bank Organization Committee," and the duties and powers of said Committee were defined, by the Federal Reserve Act of Dec. 23, 1913, c. 6, § 2, post, § 9786. And the Secretary of the Treasury and the Comptroller of the Currency were made members ex officio of the Federal Reserve Board created by section 10 of said act, post, $9793. The Secretary of the Treasury is ineligible, during the time he is in office and for two years thereafter, to hold any office, etc., in any bank which is a member of a Federal reserve bank, by a provision of the Federal Reserve Act of Dec. 23, 1913, c. 6, § 10, post, § 9793. He is also prohibited, as a member of the Federal Reserve Board, from being an officer or director of any bank, etc., and from holding stock in any bank, etc., by a further provision of said section, post, § 9793. The powers vested by law in the Secretary of the Treasury relative to the supervision, management, and control of the Treasury Department and the bureaus under such Department, were not taken away by the Federal Reserve Act of Dec. 23, 1913, c. 6, and whenever any power vested by said act in the Federal Reserve Board appears to conflict with the powers of the Secretary, such powers are to be exercised subject to the supervision and control of the Secretary, by a provision of section 10 of said act, post, § 9793. General provisions as to the submission by the heads of Departments to Congress of estimates of expenditures and appropriations, and the duties of the Secretary of the Treasury in regard thereto, are contained in Title XLI, "Appropriations." For other provisions relating to the powers and duties of the Secretary of the Treasury as to particular matters, see the specific Titles and Chapters. Notes of Decisions 7. 8. 9. Miscellaneous matters relative to the Form and requisites of decisions. 10. Mode of affixing signature to and au- 1. Superintendence of collection of the revenue. The grant of power to the Secretary of the Treasury, by Act Sept. 17, 1789, § 2, incorporated into this section, to "superintend the collection of the revenue," embraced such powers, not prohibited by law, as are incidental to the general right of sovereignty relative to the subject-matter of the grant. Neilson v. Lagow (1851) 12 How. 98, 107, 13 L. Ed. 909; (1857) 11 Op. Atty. Gen. 532. Under this section and the provision of section 3 of said act, incorporated into R. S. § 269, making it the duty of the Comptroller to provide for the regular and punctual payment of all moneys which may be collected and direct prosecutions for all debts due to the United States, the Secretary and the Comptroller had power to take security upon land, for a debt already due, on account of the United States, according to the usual methods provided by law for that end. Neilson v. Lagow (1851) 12 How. 98, 107, 13 L. Ed. 909. A contract by the Secretary of the Treasury, as authorized by Act May 8, 1872, c. 140, § 1, 17 Stat. 69, to pay a certain per cent. on all taxes collected of the persons named in the contract, did not entitle the person agreeing to make the collection to his per cent. on taxes collected by the government offiSanborn v. U. S. (1890) 10 Sup. Ct. 812. 135 U. S. 271, 34 L. Ed. 112. The Secretary of the Treasury has no power to compromise criminal proceedings pending in court. U. S. v. George (C. C. 1869) Fed. Cas. No. 15,198. cers. However extensive may be the general powers of the Secretary in his superintendence and collection of the revenue under this section and R. S. §S 249, 251, 2652, post, §§ 382, 384, 5392, they could not authorize any acts conflicting with the particular provisions of R. S. § 2931, or with the binding effect of his decision on appeal, as prescribed by that section and the general rules of law. U. S. v. Leng (D. C. 1883) 18 Fed. 15, 21. The Secretary of the Treasury has no power to remit a fine imposed by a collector for violation of the revenue laws, after it has been paid to and distributed by the collector. (1837) 3 Op. Atty. Gen. 237. The Secretary of the Treasury, as superintendent of the agencies and officers engaged in the collection of the revenue, is invested with authority to allow amendment, not prohibited by law, of an entry of goods upon an invoice believed by the importer to state the actual value of the goods, by substituting another invoice giving a less value, being the actual market value, which |