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Accounts for services of clerks, etc., must be verified. SEC. 2693. No account for the compensation for services of any clerk, or other person employed in any duties in relation to the collection of the revenue, shall be allowed, until such clerk or other person shall have certified, on oath, that the same services have been performed, that he has received the full sum therein charged to his own use and benefit, and that he has not paid, deposited, or assigned, or contracted to pay, deposit, or assign, any part of such compensation to the use of any other person, or in any other way, directly or indirectly, paid or given, or contracted to pay or give, any reward or compensation for his oflice or employment, or the emoluments thereof.

Prohibition of contributions, presents, etc., to official superiors. Sec. 1784. No officer, clerk, or employé in the United States Government employ shall at any time solicit contributions from other officers, clerks, or employés in the Government service for a gift or present to those in a superior official position; nor shall any such officials or clerical superiors receive any gift or present offered or presented to them as a contribution from persons in Government employ receiving a less salary than themselves; nor shall any officer or clerk make any donation as a gift or present to any official superior. Every person who violates this section shall be summarily discharged from the Government employ. Penalty for officers and employees giving to or receiving from other officers money, etc., for political

purposes.

SEC. 6. (Act of Aug. 15, 1876 (19 Stat., 169).] That all executive officers or employees of the United States not appointed by the President, with the advice and consent of the Senate, are prohibited from requesting, giving to, or receiving from, any other officer or employee of the Government any money or property or other thing of value for political purposes; and any such officer or employee who shall offend against the provisions of this section shall be at once discharged from the service of the United States; and he shall also be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in a sum not exceeding five hundred dollars.

This act not unconstitutional. (United States v. Curtis, 28 Int. Rev. Rec., 273; Ex parte Curtis, 106 U. S., 371; 29 Int. Rev. Rec., 18.)

Members of Congress not included. (17 Op. Atty. Gen., 419.)

The civil-service act (act of Jan. 16, 1883; 22 Stat., 403) makes political assessments of Federal officers, clerks, and employees a misdemeanor. The following are the provisions of the law on the subject:

Sec. 2, paragraph 2, clause 5. That no person in the public service is for that reason under any obligation to contribute to any political fund, or to render any political service, and that he will not be removed or otherwise prejudiced for refusing to do so.

Sixth. That no person in said service has any right to use his official authority or influence to coerce the political action of any person or body.

Sections 118, 119, 120, 121, 122, of the act of March 4, 1909 (35 Stat., 1088), Criminal Code, reproducing sections 11, 12, 13, 14 and 15 of the civil service act.

Official interference in political movements. (Order of President Cleveland, Dept. Cir. No. 17, Sept. 1, 1886.)

Employees in the competitive classified service shall take no active part in political management or in political campaigns. (Dept. Circular No. 21, Mar. 31, 1908.)

Warning against political assessments and partisan activity of office holders. (Dept. Cir. No. 60, Oct. 25, 1910, T. D. 31010.)

Order of Commissioner Yerkes, dated December 9, 1905, addressed to collectors of internal revenue:

“So far as the classified service is concerned, employees must absolutely refrain from political activity.”

INDEX.

A.
Abandoned-

Section. Page.
Tobacco, cigars, etc., disposition.....

3369

267
Abatement of taxes-
On deficiencies of distillers, etc., in certain cases...

(3309) 204
On distilled spirits destroyed by casualty....

3221

117
On spirits lost by leakage during transportation for export (33300

223
On spirits lost by leakage during transportation to manu-
facturing warehouses..

(343361 336
Power of commissioner as to..

3220

114
Power of Secretary of Treasury as to.

3221

117
Absence of-
Clerks and employees..

52
Collectors.....

3149

66
Commissioner.

323

48
Persons who fail to make returns required for taxation. 3173, 3176, 3237 86, 89, 127
Stamps on cigars....

3398

286
Stamps on fermented liquors.

3352

254
Stamps on spirits.....

3289

180
Stamps on tobacco and snuff, evidence of nonpayment
of tax.

3373

269
Abstract-
From cigar manufacturer's book.....

3390 280
From tobacco or snuff manufacturer's book...

3358

259
Of collections, etc., to be laid before Congress annually..

261

55
Accident-
At brewery..

3350

253
Instruments not stamped through.

13

338
Spirits lost by.......

3221, [33306], [34336]

117,

223, 336
Stamps lost or destroyed by..

3315

209
Unavoidable at distilleries..

(3309a), 3310 204, 205
Accounting officers-

Withholding credits in set-off to debts due United States.. 1766 424
Accounts
Abstract of, to be furnished Congress by Secretary.

261

55
By collectors of goods in bond, monthly..

3444

354
By collectors of stamps for cigars..

3395

285
By collectors of stamps for distilled spirits.

3314

208
By collectors of stamps for fermented liquors.

3341

249
By collectors of stamps for tobacco and snuff.

3369

267
Of collectors...

.(act of May 27, 1908).. 3146, 3148, 3212 63, 109
Of materials going into bonded manufacturing warehouse
to be kept by collector.....

23

333
Of officers, etc., receiving public money, monthly.

3622, 3623 406, 407
Separate, for different classes of receipts..

239

55
To be settled in Treasury Department..

236

422
Reopening...

Note.

423
Acts of Congress-
Relating to internal revenue (see List of).

17
Act of Mar. 2, 1833, construction of...

3465

368
Act of Aug. 1, 1888, to regulate the liens of judgments and

decrees of courts...
Act of Aug. 8, 1888, requiring notice of deficiency in ac-
counts of principals to be sent to sureties...

372

393

[blocks in formation]

Act of June 13, 1898–

Section
Repeal of....
Additional clerks.
Adjournment of sale
In case of distraint.

3190
Of real estate..

3197
Administrators---

Not liable for special tax under certain conditions.. | 5 3244
Of deceased special tax payer may continue the business.. 3241
When liable for debts due United States...

3467
Admission-
To distillery premises, how gained.

3276
Adulterated butter (act May 9, 1902)-

Caution notice to be affixed by manufacturer.
Definition of.
Exportation of.
How packed...
Manufacturer of, definition and special tax of.
Packages for..

4
Sales by dealers, marking, branding, etc.

4
Sales by manufacturers to be made only in original stamped
packages.

4
Tax payable by stamps.
Tax, rate of....
Tobacco provisions relative to stamps apply.
Wholesale dealers in, to keep books and make returns as
required by regulations..

6
Wholesale and retail dealers in, definition and special tax of.

4
Penalties-
For carrying on business as manufacturer of or dealer in, with-
out payment of special tax...

[3242c]
For failure to affix caution notice...
For sale of, not marked and branded as required by law.

4
Wholesale dealer failing to keep books and make returns...
Adulteration-

Of distilled spirits before tax paid to create fictitious proof,
penalty...

3252
Advertisements-
Collectors' charges for...

13
Of notice of sale on distraint.

3190
Of notice of sale of real estate..

3197
Of notice of sale of real estate and personal property, decree
of court....

[31979]
Of notice of seizure

| 2 3460
Advances--
Of public moneys not to be made.

3648
Affidavits-

Falsely making, altering, forging, etc., uttering or pub-
lishing as true any false, etc..

5418, 5479
Making or using by any person, of any false, to obtain
payment of claim against United States.

5438
Affixing of stamps to-

Adulterated and renovated butter...
Casks of distilled spirits....

3322
Fermented liquor..

3342
Filled cheese.

6
Imported liquors.

11
Mixed flour.

40
Oleomargarine.

8-10
Playing cards.

39
Prepared smoking opium.

38
Rectifiers' packages..

3320
Spirits packages.

3287, 3295
Tobacco, snuff, and cigars.

3369
Wholesale liquor dealers' packages

3323
Agents. (See INTERNAL-REVENUE AGENTS.)

132
302
301
304

154

65
99
101

103
363

428

420

420

301
214
250
306
227
312
295
343
290

213
178, 196

267
214
Page.
321

197
356

149
149
197
197
152

229

224

185,
223, 336

331
63

129

420
216

49, 298
51, 55

52
74

Agricultural and horticultural associations-

Section.
Exempt from corporation tax.

38
Aiding and abetting-
Illegal removal or concealment of spirits.

3296
Alaska.
Alcohol. (See DistilLED SPIRITS.)
Definition of ..

3248
Quantity of, in proof spirits

3249
Used in arts and medicinal compounds...

3297
Withdrawal of, for scientific purposes..

3297
Alcoholic compounds from Porto Rico.
Alcoholic strength-
Fortified sweet wine...

42
Ale. (See FERMENTED LIQUORS.)
Allowance
For distillery apparatus destroyed

3332
For loss from leakage or evaporation..

(3294a, 33306, 34336]
For stamps spoiled, useless, etc....

3426
To collectors.

[3148]
Alphabetical list.-

Of special-tax payers to be kept in collector's office ..... 3240
Altering-
Obligations of the United States.

5414
Stamps, marks, or brands on any spirits package.

3326
Analytical chemist-

Appointment and compensation of..
Annual leave

.(act Mar. 15, 1898.)
To be exclusive of Sundays and legal holidays (act Feb.
24, 1899)..

4
Of gaugers, storekeepers, and storekeeper-gaugers .

3157d
An list. (See List.)
Annual reports-

Copies of documents accompanying report of Secretary to
be furnished Public Printer, when..

196
Of Commissioner of Internal Revenue..

196, notes.
Not to be distributed with “compliments of"

196, notes.
Apothecaries-
Special tax not imposed upon, in certain cases.

3246
Apparatus
For refining spirits, possession of, by dealers.

3244
Appeals-

Circuit court of appeals.
From commissioner's decision under oleomargarine law....

14
In case of collector's refusal to approve distiller's bond.

3260
To commissioner in case of alleged illegal taxes.

3220, 3226
To Supreme Court...

699, 708, 1001, 1008
Apples-
Brandy made from, exemptions....

3255
Appointments-

Additional clerks..
Chief clerk....

320
Collectors..

3142
Commissioner..

319
Deputy commissioner.

322
Gaugers...

3156
Revenue agents...,

.3152, 3152a
Solicitor of internal revenue.

349
Storekeepers...

3153
Apportionment
Of sums appropriated for contingent expenses, etc......

3679
Appraisal of
Goods seized.....

55
55
56

145

133

395
298

159
114, 121

395,
396, 397

155

53
49
59
45
48

72
67, 68

48
69

426

3459, 3460
Property exempt from distraint..

3187
Seized distillery, etc., in case of bond given for release... 3331

362, 363

98
224

Page.

426

54

54
366

402

49
426
425
427

159

162

155

97

424

389

403
386
175

204
89
92

Appropriations-

Section.
Application of......

3678
Collecting internal revenue.
For books of reference.
For detecting frauds...

(3463a]
For fees of United States commissioners, marshals, or clerks
when not to be used

-(act Aug. 18, 1894).
For Internal-Revenue Office

-(act Mar. 4, 1911)
No expenditure in excess of.

3679
Permanent annual..

3689
Unexpended balances..

.(act June 20, 1874) [3690a]
Approval -
Of distillers' bond, collectors' discretion as to.....

3260
Of distillers' bond, not to be approved until law and regula-
tions are complied with....

3261
Apricots-
Brandy made from, exemptions...

3255
Arms-
For personal use exempt from distraint....

3187
Arrears-

No money to be paid to persons in arrears to the United
States...

1766
Arrest of -
Offenders against the United States.....

1014
Persons charged with crime, duty of marshal (act Aug. 18,

1894).
Persons in civil actions

.(act Aug. 13, 1888).
Persons operating illicit distillery.

[3281a]
Artificially colored oleomargarine. (See OLEOMARGARINE.)
Assessments and collections-
Against fruit distillers, notice to be given....

[3309a]
Commissioner may make, in case of neglect to make return. 3176
Commissioner to make, of taxes and penalties...

3182
Commissioner within 15 months of first list may make
monthly or special list, entering omissions, etc...

3182
For corporation tax.

.(act Aug. 5, 1909)

38
For export stamps issued.

3314
Former laws made applicable.

31
May be certified from one collector to another for collection. 3209
No remission of, when...

3220
No suit to be maintained for restraining..

3224
Of stamp taxes within two years when article is removed
without being stamped.

3437
Of taxes on property sold under distraint.

3191
On adulterated butter...

4
On bay rum, and articles containing alcohol from Porto
Rico....

32516
On brandy from apples, peaches, grapes, pears, pineapples,

oranges, apricots, berries, or prunes, removed without
compliance with law (act Mar. 3, 1877, as amended by
Act Oct. 18, 1888).

8
On distillers for deficiency and excess of materials used.. 3309 (3309a]
On fermented liquor, not to be based on materials used... 3337a
On filled cheese

..(act June 6, 1896)
On mixed flour

(act June 13, 1898)

41
On oleomargarine removed without being stamped
(act Aug. 2, 1886).

9
On playing cards

(act Aug. 28, 1894)

47
On tobacco, snuff, and cigars sold or removed without being
properly stamped....

3371
On spirits....

.3251, 325la
On spirits in case of excessive loss.

3293
On spirits removed without deposit in warehouse.

3253
On wine spirits withdrawn for fortification of sweet wine....

3
Assignee-
When liable for debts due the United States..

3467

92
320
208
373
107
114
120

337

99
300

152

194
202, 204

245
307
312

10

296
347

268
150, 151

182
155
233

425

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