and nothing herein shall be construed to repeal or modify section one hundred and sixty-six of the Revised Statutes of the United States.

It is provided in the same act (22 Stat., 230) that nothing in this section shall be construed to prevent the Commissioner of Internal Revenue from detailing one revenue agent for duty in his office.

Section 166, R. S., amended by section 3, act of May 28, 1896 (29 Stat., 179), allowing temporary detail of clerks.

Clerks can not be detailed to examine collectors' offices. (Collins's case, 3 Lawrence Dec., 241; 29 Int. Rev. Rec., 43.)

When Congress appropriates a sum "in full compensation" of the salary of a public officer, the incumbent can not recover an additional sum in the Court of Claims, notwithstanding a prior statute fixes the salary at a larger amount than the sum so appropriated. (United States v. Fisher, 109 U. S., 143.)

Transfers and details.

[Extract from the legislative, executive, and judicial appropriation act for the fiscal year ending June 30, 1907, approved June 22, 1906. (34 Stat., 389, 449.)]

SEC. 5. It shall not be lawful hereafter for any clerk or other employee in the classified service in any of the Executive Departments to be transferred from one Department to another Department until such clerk or other employee shall have served for a term of three years in the Department from which he desires to be transferred.

27 Op. Atty. Gen., 421.

SEC. 6. Hereafter it shall be unlawful to detail civil officers, clerks, or other subordinate employees who are authorized or employed under or paid from appropriations made for the military or naval establishments, or any other branch of the public service outside of the District of Columbia, except those officers and employees whose details are now specially provided by law, for duty in any bureau, office, or other division of any Executive Department in the District of Columbia, except temporary details for duty connected with their respective offices.

The provisions of this act with regard to transfer of clerks and employees are not applicable to the Philippine Commission or to the Isthmian Canal Commission. (26 Op. Atty. Gen., 209.)

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, three persons paid from the appropriation for the collection of customs, three persons paid from the appropriation for salaries and expenses of internalrevenue agents or from the appropriation for the foregoing purpose, and three persons paid from the appropriation for suppressing counterfeiting and other crimes, but not exceeding four 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. (Extract from sundry civil appropriation act for 1911; act of June 25, 1910; 36 Stat., 713.)

The same provision continued in the Sundry Civil Appropriation Act for 1912, Act of March 4, 1911, providing for the use of four persons instead of three paid from the said several appropriations, but not exceeding six to be detailed at any one time.

No salary for office not authorized.

SEC. 1760. No money shall be paid from the Treasury to any person acting or assuming to act as an officer, civil, military, or naval, as salary in any office when the office is not authorized by some previously existing law, unless such office is subsequently sanctioned by law.

72170°-11-28

Accepting voluntary service prohibited.

* * *

[SEC. 1760a.] [Act of May 1, 1884 (23 Stat., 17). Urgent deficiency appropriation act.] And hereafter no Department or officer of the United States shall accept voluntary service for the Government, or employ personal service in excess of that authorized by law except in cases of sudden emergency involving the loss of human life. or the destruction of property.

Reproduced in sec. 3679, amended, p. 426.

Public holidays.

SEC. 993. [Revised Statutes relating to District of Columbia.] The following days, namely: The first day of January, commonly called New Year's day; the fourth day of July; the twenty-fifth day of December, commonly called Christmas day; and any day appointed or recommended by the President of the United States as a day of public fast or thanksgiving, shall be holidays within the District.

The 22d of February made a holiday. (Act of Jan. 31, 1879; 20 Stat., 277.)
Inauguration Day made a holiday. (Act of June 18, 1888; 25 Stat., 185.)
"Decoration Day" made a holiday. (Act of Aug. 1, 1888; 25 Stat., 353.)
The first Monday in September (labor's holiday) made a holiday. (Act of
June 28, 1894, 25 Stat., 96.)

Legal holidays falling on Sunday the next day shall be a holiday. (Act of
Dec. 20, 1881; 22 Stat., 1.)

As to ministerial acts performed on Sunday and holidays, see In re Worthington (23 Int. Rev. Rec., 233).

Holidays; hours of labor in Executive Departments. (25 Op. Atty. Gen., 40.) The joint resolution of January 6, 1885 (23 Stat., 516) provides that per diem employees of the Government on duty at Washington, or elsewhere in the United States, shall be allowed the following holidays, to wit: The first day of January, the twenty-second day of February, the fourth day of July, the twentyfifth day of December, and such days as may be designated by the President as days for national thanksgiving, and shall receive the same pay as on other days.

The joint resolution of February 23, 1887 (24 Stat., 644), provides that per diem employees of the Government, on duty at Washington or elsewhere in the United States, shall be allowed "Memorial" or "Decoration Day," and the fourth of July, as holiday, and shall receive the same pay as on other days. (11 Comp. Dec., 393.)

Pay of per diem employees Labor Day. (Dept. Cir. No. 49, Aug. 31, 1910.) Double salaries Compensation for extra services-Extra allowances-Perquisites, etc.

Prohibition.

SEC. 1763. No person who holds an office, the salary or annual compensation attached to which amounts to the sum of two thousand five hundred dollars, shall receive compensation for discharging the duties of any other office, unless expressly authorized by law.

Talbot's case (10 Ct. Cls., 426).

The statutes do not prohibit a person from drawing the salaries of two distinct offices which he legitimately holds. (5 Op. Atty. Gen., 765; 6 ibid., 80; 9 ibid., 507; 10 ibid., 446; 15 ibid., 306; 16 ibid., 7; Collins v. United States, 15 Ct. Cls., 22.)

In construing statutes restraining the Executive from giving dual or extra compensation courts have aimed to carry out the legislative intent by giving them sufficient flexibility not to injure the public service and sufficient rigidity to prevent Executive abuse. (Landram v. United States (1880), 16 Ct. Cis., 74; 27 Int. Rev. Rec., 80.)

No person who holds an office the salary or annual compensation attached to which amounts to the sum of $2,500 shall be appointed to or hold any other office to which compensation is attached unless specially heretofore or here

after specially authorized thereto by law, but this shall not apply to retired officers of the Army or Navy. (See sec. 2, act of July 31, 1894; 28 Stat., 205; 16 Comp. Dec., 823.)

Holding State offices by officers or employees. (18 Op. Atty. Gen., 3.)

SEC. 1764. No allowance or compensation shall be made to any officer or clerk, by reason of the discharge of duties which belong to any other officer or clerk in the same or any other Department; and no allowance or compensation shall be made for any extra services whatever, which any officer or clerk may be required to perform, unless expressly authorized by law.

Section 170 prohibits payment to department clerks for extra services unless authorized by law.

An agreement by the Secretary of the Interior to pay a clerk in his department for services rendered to the Government by labors abroad, the clerk still holding his place and drawing his pay as clerk in the Interior, held void. (Stansbury v. United States, 8 Wall., 33.)

See also disbursing clerk's case (5 Lawrence Dec., 401); Wade's case (27 Int. Rev. Rec., 16); Herndon's claim (26 ibid., 314).

SEC. 1765. No officer in any branch of the public service, or any other person whose salary, pay, or emoluments are fixed by law or regulations, shall receive any additional pay, extra allowance, or compensation, in any form whatever, for the disbursement of public money, or for any other service or duty whatever, unless the same is authorized by law, and the appropriation therefor explicity states that it is for such additional pay, extra allowance, or compensation.

The construction which has been given to these statutes (secs. 1763, 1764, 1765) is that the intent and effect of them is to forbid officers holding one office to receive compensation for the discharge of duties belonging to another, or additional pay, extra allowance, or compensation for such other services or duties where they hold the commission of but a single office, and by virtue of that office, or in addition to the duties of that office, have assigned to them the duties of another office. According to the decisions, however, if an officer holds two distinct commissions, and thus two distinct offices, he may receive the salary for each. Converse v. United States, leading case on questions of additional compensation (21 Howard, 463; 15 Op. Atty. Gen., 308, 608). United States v. Brindle (110 U. S., 689). Hartson v. United States (21 Ct. Cls., 451; 32 Int. Rev. Rec., 238). In this case the Supreme Court went further than it had gone in any previous decision and held that where a person holds two separate employments, though not technically offices, he is entitled to the compensation of both. Saunders v. United States (120 U. S., 126; 33 Int. Rev. Rec., 63); Collins case (15 Ct. Cls., 22); Whitaker v. United States (27 Ct. Cls., 524; 43 Int. Rev. Rec., 193).

Deputy marshal not an "officer," and can be paid for services in assisting the collector in destroying illicit stills. (Brown's case, 28 Int. Rev. Rec., 19.) Deputy collector not an "officer" within the meaning of section 1765. (Landram v. United States, 16 Ct. Cls., 74; 27 Int. Rev. Rec., 80.)

Payment of double compensation to a person holding two appointments at the same time. (10 Comp. Dec., 726; see also 11 ibid., 392.)

[SEC. 1765a.] [Sec. 3, act of Mar. 20, 1874 (18 Stat., 109; 1 Supp. R. S., 47).] That no civil officer of the Government shall hereafter receive any compensation or perquisites, directly or indirectly, from the Treasury or property of the United States beyond his salary or compensation allowed by law:

Provided, That this shall not be construed to prevent the employment and payment by the Department of Justice of district attorneys as now allowed by law for the performance of services not covered by their salaries or fees.

This act relates only to "civil officers." It does not extend to the clerk of a supervisor of internal revenue. (Hedrick v. United States, 16 Ct. Cls., 88.)

Payment of expenses of clerks, officers, etc., sent away as witnesses.

SEC. 850. When any clerk or other officer of the United States is sent away from his place of business as a witness for the Government, his necessary expenses, stated in items and sworn to, in going, returning, and attendance on the court, shall be audited and paid; but no mileage, or other compensation in addition to his salary, shall in any case be allowed.

Expenses can be taxed in the bill of costs for the travel or attendance of Government clerks. (United States v. Sanborn, 135 U. S., 271; 36 Int. Rev. Rec., 142.)

Deputy collectors are included under the words "other officer of the United States" according to the ruling of the department.

Expenses of deputy collectors incurred in attendance upon preliminary examination before U. S. Commissioners in obedience to subpoenas. (T. D., 1640, XVI Comp. Dec., 838.)

The expenses which a deputy collector may properly charge in his account of actual expenses as a witness are those only which are, after he is regularly subpænæd, incurred in traveling to, attendance upon, and returning from the court or commissioner hearing the case. (Instructions Department of Justice April 1, 1904, to United States marshals, attorneys, etc., p. 123.)

Expenses incurred by departmental clerk in obeying subpoena. (XVI Comp. Dec., 672.)

No mileage beyond traveling expenses allowed.

[Extract from the Army appropriation act for the fiscal year ending June 30, 1875. Act of June 16, 1874. (18 Stat., 72.)]

*** Provided, That only actual traveling expenses shall be allowed to any person holding employment or appointment under the United States, and all allowances for mileages and transportation in excess of the amount actually paid are hereby declared illegal; and no credit shall be allowed to any of the disbursing officers of the United States for payment or allowances in violation of this provision. * * *

Certain business and emoluments forbidden to clerks in the Treasury department.

SEC. 244. 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.

Sections 1788, 1789, Sec. 103 Criminal Code, Act of March 4, 1909, p. 412. Officers and clerks receiving compensation in matters before the departments; penalty.

(SEC. 1782.) SEC. 113. [Act of Mar. 4, 1909 (35 Stat., 1109), Criminal Code.] Whoever, being elected or appointed a Senator, Member of or Delegate to Congress, or a Resident Commissioner, shall, after his election or appointment and either before or after he has qualified, and during his continuance in office, or being the head of a department, or other officer or clerk in the employ of the United States, shall, directly or indirectly, receive, or agree to receive, any compensation whatever for any services rendered or to be rendered to any person, either by himself or another, in relation to any proceeding, contract, claim, controversy, charge, accusation, arrest, or other matter or thing in which the United States is a party or directly or indirectly interested, before any department, court-martial, bureau, officer, or any civil, military, or naval commission whatever, shall be fined not more than ten thousand dollars and imprisoned not more than two years; and shall, moreover, thereafter be incapable of holding any

office of honor, trust, or profit under the Government of the United States.

Contracts with the Government by executive officers. (14 Op. Atty. Gen., 482.)

Prohibition against officers taking money or other valuable consideration for procuring places or contracts. (Sec. 1781 superseded by sec. 112, act of Mar. 4, 1909 (Criminal Code).

Officers and employees of Internal Revenue Bureau prohibited from acting as agents for surety companies. (Treas. Dec. (1899), No. 21025.)

Officers prosecuting claims against the United States; penalty.

(SEC. 5498.) SEC. 109. [Act of Mar. 4, 1909 (35 Stat., 1107), Criminal Code.] Whoever, being an officer of the United States, or a person holding any place of trust or profit, or discharging any official function under, or in connection with, any Executive Department of the Government of the United States, or under the Senate or House of Representatives of the United States, shall act as an agent or attorney for prosecuting any claim against the United States, or in any manner, or by any means, otherwise than in discharge of his proper official duties, shall aid or assist in the prosecution or support of any such claim, or receive any gratuity, or any share of or interest in any claim from any claimant against the United States, with intent to aid or assist, or in consideration of having aided or assisted, in the prosecution of such claim, shall be fined not more than five thousand dollars, or imprisoned not more than one year, or both.

Burton v. United States; 202 U. S., 344; indictment against a U. S. Senator for practicing before a federal department.

Persons formerly in the Departments not to prosecute claims in them within two years.

SEC. 190. It shall not be lawful for any person appointed after the first day of June, one thousand eight hundred and seventy-two, as an officer, clerk, or employé in any of the Departments, to act as counsel, attorney, or agent for prosecuting any claim against the United States which was pending in either of said Departments while he was such officer, clerk, or employé, nor in any manner, nor by any means, to aid in the prosecution of any such claim, within two years next after he shall have ceased to be such officer, clerk, or employé.

See 20 Op. Atty. Gen., 696.

Restriction on payment for services; oath to be required.

SEC. 1790. No officer or clerk whose duty it is to make payments on account of the salary or wages of any officer or person employed in connection with the customs or the internal-revenue service, shall make any payment to any officer or person so employed on account of services rendered, or of salary, unless such officer or person so to be paid has made and subscribed an oath that, during the period for which he is to receive pay, neither he, nor any member of his family, has received, either personally or by the intervention of another party, any money or compensation of any description whatever, nor any promises for the same, either directly or indirectly, for services rendered or to be rendered, or acts performed or to be performed, in connection with the customs or internal revenue; or has purchased, for like services or acts, from any importer, if affiant is connected with the customs, or manufacturer, if affiant is connected with the internalrevenue service, consignee, agent, or custom-house broker, or other person whomsoever, any merchandise, at less than regular retail market prices therefor.