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 Óp. 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.

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 office 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).] 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."

On distilled spirits destroyed by casualty...

On spirits lost by leakage during transportation for export ..

On spirits lost by leakage during transportation to manu-

facturing warehouses..

Power of commissioner as to....

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

Stamps on spirits...

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

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

Accounting officers-

Withholding credits in set-off to debts due United States..

Of materials going into bonded manufacturing warehouse
to be kept by collector....

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

393

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

372