shall be allotted and paid out by the Philippine Commission. Regulations concerning articles subject to internal-revenue tax coming into the United States from the Philippine Islands. No. 8, revised July 1, 1910, p. 68. (T. D. 1531, modified by T. D. 1567.) Regulations under section 5, act of August 5, 1909. Circular No. 37, August 10, 1909. (T. D. 29944.) Shipments from the Philippine Islands of sugar, tobacco, and cigars. Dept. Cir. No. 57, Nov. 1, 1909. Articles shipped from the Philippine Islands. (T. D. 1569.) Circular No. 39, APPENDIX. CONTAINING LAWS OF A GENERAL NATURE AND MISCELLANEOUS PROVISIONS APPLICABLE TO THE ADMINISTRATION OF THE INTERNAL-REVENUE LAWS. CHAPTER 1 (P. 383). Suits and prosecutions—Jurisdiction-Practice-Evidence-Liens-Limitations-United States attorneys-Duties as to prosecutions-Reports-Clerks of courts, etc. Jurisdiction of district courts. Competency of witnesses. State laws. Production of books, papers, etc., in suits other than criminal. Certified copies of papers admissible as evidence. Costs in internal-revenue suits upon information from other than a collector, etc. Costs, when paid by defendant. Interest on judgments, etc. Property taken under revenue laws irrepleviable. Statute of limitations. Compromises of claims and of cases after judgment. Pardons. Employment of attorneys or counsel. Duty of district attorneys to prosecute delinquents and to defend officers. Reports of district attorneys and marshals. Warrants of arrest and prosecutions. CHAPTER 2 (P. 404). Duties of officers charged with receiving or disbursing public moneys-Penalties for embezzlements-Proceedings against delinquent officers, etc. Moneys to be deposited without deduc- | Embezzlement; penalty for failure to detion. Duty of disbursing officers. Persons having moneys of United States must pay the same to Treasurer, etc. Accounts to be rendered. Distinct accounts required according to appropriation. Suits to recover money from officers regulated. Distress warrant. Failure of disbursing officer to account; duty thereupon of Auditor and Solicitor of Treasury. Duties of officers as custodians of public moneys. Embezzlement; penalty for requiring receipt for larger sum than that actually paid. Embezzlement; penalty for disbursing officer unlawfully depositing, converting, loaning, or transferring public money. Embezzlement; penalty for custodians of public money failing to safely keep, etc. Embezzlement; penalty for failure to render accounts. posit as required. Record evidence of embezzlement. Refusal to pay any draft, etc., prima facie evidence of embezzlement. Evidence of conversion. Unlawfully receiving public money. Embezzlement by internal-revenue officers and assistants where offense is not otherwise punishable. Penalty for clerks and officers of court failing to deposit moneys. Penalty for receiving moneys belonging to the registry of the court. Penalty for failure to make reports. Disbursing officer forbidden to trade in public funds. Collecting officers forbidden to trade in public property. Transcripts from books, etc., of the Treasury to be evidence in suits against delinquents. Delinquents for public money; judgment at return term, unless, etc. CHAPTER 3 (P.414). Penalties for perjury-Bribery-Resisting officers-Conspiracy-Falsely assuming to be an officer, and other offenses. Unauthorized contracts prohibited. No payment to person in arrears to the Unexpended balances of appropriations. United States. Set-offs and credits. Priority of United States in insolvent estates. Permanent annual appropriations. Assignment of claims void, unless, etc. Attorneys before the Treasury Depart ment. Duplicate checks when original is lost. Letters, packages, etc., on Government business sent free; penalty envelopes. Government to have priority in the transmission of telegrams. Disposition of useless papers. CHAPTER 5 (P. 431). Officers, clerks, and employees-Extra services-Perquisites-Prohibition as to business— Political contributions, etc. Honorably discharged soldiers or sailors | Certain business forbidden to clerks in disabled in the service preferred for the Treasury Department. Penalty for officers and clerks receiving compensation in matters before the department. Officers interested in claims; penalty. Persons formerly in the departments not to prosecute claims in them within two years. Restrictions on payment for services. Presents to superior officers prohibited. Political contributions, immunity from official proscription. 7 CHAPTER 1. Suits and prosecutions Jurisdiction-Practice-Evidence-Liens— Limitations-Compromises and remissions-United States attorneys-Duties as to prosecutions-Commissioners-Clerks of courts— Reports, etc. NOTE.-"The Judicial Code," an Act to codify, revise and amend the laws relating to the judiciary, approved March 3, 1911 (36 Stat. 1087) goes into effect January 1, 1912. It abolishes circuit courts (Sec. 289) and imposes the powers and duties upon district courts. Several of the sections in this chapter are superseded as such and reproduced as noted under the appropriate sections. The provisions, so far as they are substantially the same as existing statutes, are construed as continuations thereof and not as new enactments. (Sec. 294). Jurisdiction of district courts. SEC. 563. The district courts shall have jurisdiction as follows: First. Of all crimes and offenses cognizable under the authority of the United States, committed within their respective districts, or upon the high seas, the punishment of which is not capital, except in the cases mentioned in section fifty-four hundred and twelve, Title "Crimes." * * * * * Third. Of all suits for penalties and forfeitures incurred under any law of the United States. * * * * * Fifth. Of all suits in equity to enforce the lien of the United States upon any real estate for any internal-revenue tax, or to subject to the payment of any such tax any real estate owned by the delinquent, or in which he has any right, title, or interest. (Sec. 3207, p. 105.) United States v. Shaw (39 Fed. Rep., 433). * Eighth. * And of all seizures on land and on waters not within admiralty and maritime jurisdiction. *** Coffey v. United States (116 U. S., 427; 117 Id., 233). Jurisdiction of circuit courts. SEC. 629. The circuit courts shall have original jurisdiction as follows: This clause was not repealed by the act of March 3, 1875 (18 Stat., 470), or by the act of March 3, 1887 (24 Stat., 552), defining the jurisdiction of the circuit courts, and these courts have jurisdiction in suits arising under the revenue laws, although the amount in dispute is less than $2,000. (Ames v. Hager, 36 Fed. Rep., 129; Commissioners v. Buckner, 48 Fed. Rep., 533.) Spreckels Sugar Refining Co. v. McClain (192 U. S., 397; T. D. 760). Twentieth. Exclusive cognizance of all crimes and offenses cognizable under the authority of the United States, except where it is or may be otherwise provided by law, and concurrent jurisdiction with the district courts of crimes and offenses cognizable therein. Circuit courts abolished after January 1, 1912. (Sec. 289, Act of March 3, 1911.) The original judiciary act of September 24, 1789, remained in force with scarcely any modification until the act of March 3, 1875, which greatly enlarged the jurisdiction of the circuit courts (amended by the act of March 3, 1887; corrected by the act of August 13, 1888, passed to cure defects in the enrollment of the act of March 3, 1887). AN ACT To correct the enrollment of an act approved March third, eighteen hundred and eighty-seven, entitled "An act to amend sections one, two, three, and ten of an act to determine the jurisdiction of the circuit courts of the United States, and to regulate the removal of causes from the State courts, and for other purposes, approved March third, eighteen hundred and seventy-five. (Act of August 13, 1888, 25 Stat., 433.) SEC. 1. That the circuit courts of the United States shall have original cognizance, concurrent with the courts of the several States, of all suits of a civil nature, at common law or in equity, where the matter in dispute exceeds, exclusive of interest and costs, the sum or value of two thousand dollars, and arising under the Constitution or laws of the United States, or treaties made, or which shall be made, under their authority, or in which controversy the United States are plaintiffs or petitioners, * * * United States circuit courts have original jurisdiction when the right of either party depends on the validity of an act of Congress. (Patton v. Brady, 184 U. S., 611.) Exclusive jurisdiction of courts of United States. SEC. 711. The jurisdiction vested in the courts of the United States in the cases and proceedings hereinafter mentioned shall be exclusive of the courts of the several States: First. Of all crimes and offenses cognizable under the authority of the United States. Second. Of all suits for penalties and forfeitures incurred under the laws of the United States. Third. Of all civil causes of admiralty and maritime jurisdiction; saving to suitors, in all cases, the right of a common-law remedy, where the common law is competent to give it. Fourth. Of all seizures under the laws of the United States on land or on waters not within admiralty and maritime jurisdiction. Reenacted Sec. 256 of "The Judicial Code," Act March 3, 1911. The Supreme Court is the only court of the United States which derives any part of its power directly from the Constitution. The circuit and district courts of the United States are, by authority of the Constitution, the creatures of the National Legislature, having such jurisdiction, and only such, as Congress has been pleased to confer upon them, and having no common-law jurisdiction, though drawing upon the common law for modes of procedure and practice when necessary to carry into effect the jurisdiction given by statute. (United States v. Cultus Joe, 15 Int. Rev. Rec., 58.) In general a crime against the laws of the United States is not cognizable in a State court. (Ex parte Houghton, 27 Int. Rev. Rec., 273.) The same offense may be made punishable both under the laws of a State and of the United States; and over such offenses the State and Federal courts have concurrent jurisdiction. (United States v. Wells, 15 Int. Rev. Rec., 56; Fed. Cas. No. 16665.) |