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Distress warrant.

SEC. 3625 [as amended by sec. 4, act July 31, 1894 (28 Stat., 162)]. Whenever any collector of the revenue, receiver of public money, or other officer who has received the public money before it is paid into the Treasury of the United States, fails to render his account, or pay over the same in the manner or within the time required by law, it shall be the duty of the proper Auditor to cause to be stated the account of such officer, exhibiting truly the amount due to the United States, and to certify the same to the Solicitor of the Treasury, who shall issue a warrant of distress against the delinquent officer and his sureties, directed to the marshal of the district in which such officer and his sureties reside. Where the officer and his sureties reside in different districts, or where they, or either of them, reside in a district other than that in which the estate of either may be, which it is intended to take and sell, then such warrant shall be directed to the marshals of such districts, respectively.

Section 3217, page 112.

Proceedings by distress warrant have not been resorted to for many years. The remedy by suit on bond is deemed preferable.

Failure of disbursing officer to account-Duty thereupon of Auditor and Solicitor of Treasury.

SEC. 3633 [as amended by sec. 4, act of July 31, 1894 (28 Stat., 162)]. Whenever any officer employed in the civil, military, or naval service of the Government, to disburse the public money appropriated for those branches of the public service, respectively, fails to render his accounts, or to pay over, in the manner and in the times required by law, or by the regulations of the Department to which he is accountable, any sum of money remaining in his hands, it shall be the duty of the proper Auditor, as the case may be, who shall be charged with the revision of the accounts of such officer, to cause to be stated and certified the account of such delinquent officer to the Solicitor of the Treasury, who is hereby authorized and required immediately to proceed against such delinquent officer, in the manner directed in the six preceding sections.

The six preceding sections referred to, viz, sections 3627, 3628, 3629, 3630, 3631, 3632, relate to proceedings by warrant of distress, not usually resorted to. See section 90, act of March 4, 1909 (35 Stat., 1105,) page 410.

Rights of United States reserved.

SEC. 3638. Nothing contained in the provisions of this Title relating to distress-warrants shall be construed to take away or impair any right or remedy which the United States might have, by law, for the recovery of taxes, debts, or demands.

Duties of officers as custodians of public moneys to safely keep, etc.

SEC. 3639. The Treasurer of the United States, all assistant treasurers, and those performing the duties of assistant treasurer, all collectors of the customs, all surveyors of the customs, acting also as collectors, all receivers of public moneys at the several land-offices, all postmasters, and all public officers of whatsoever character, are required to keep safely, without loaning, using, depositing in banks, or exchanging for other funds than as specially allowed by law, all the public money collected by them, or otherwise at any time placed in

their possession and custody, till the same is ordered, by the proper Department or officer of the Government, to be transferred or paid out; and when such orders for transfer or payment are received, faithfully and promptly to make the same as directed, and to do and perform all other duties as fiscal agents of the Government which may be imposed by any law, or by any regulation of the Treasury Department made in conformity to law.

The President is authorized, if in his opinion the interest of the United States requires the same, to regulate and increase the sum for which bonds are, or may be, required by law, of all district attorneys, collectors of customs, naval officers, and surveyors of customs, navy agents, receivers and registers of public lands, paymasters in the Army, commissary-general, and by all other officers employed in the disbursement of the public moneys, under the direction of the War or Navy Departments.

See sections 86, 87, 88, 89, 90, 91, and 92 of the Criminal Code, act March 4, 1909 (35 Stat., 1105).

Entry to be kept of sums received and of transfer and payment.

SEC. 3643. All persons charged by law with the safe-keeping, transfer, and disbursement of the public moneys, other than those connected with the Post-Office Department, are required to keep an accurate entry of each sum received and of each payment or transfer.

Embezzlement: Penalty for requiring receipt for larger sum than that actually paid.

[$ 5483.] SEC. 86 [of Criminal Code, act of Mar. 4, 1909 (35 Stat., 1105)]. Whoever, being an officer, clerk, agent, employee, or other person charged with the payment of any appropriation made by Congress, shall pay to any clerk or other employee of the United States a sum less than that provided by law, and require such employee to receipt or give a voucher for an amount greater than that actually paid to and received by him, is guilty of embezzlement, and shall be fined in double the amount so withheld from any employee of the Government and imprisoned not more than two years.

Embezzlement: Penalty for disbursing officer unlawfully depositing, converting, loaning, or transferring public money.

[§ 5488]. SEC. 87 [of the Criminal Code, act of Mar. 4, 1909 (35 Stat., 1105)]. Whoever, being a disbursing officer of the United States, or a person acting as such, shall in any manner convert to his own use, or loan with or without interest, or deposit in any place or in any manner, except as authorized by law, any public money intrusted to him; or shall, for any purpose not prescribed by law, withdraw from the Treasurer or any assistant treasurer, or any authorized depositary, or transfer, or apply, any portion of the public money intrusted to him, shall be deemed guilty of an embezzlement of the money so converted, loaned, deposited, withdrawn, transferred, or applied, and shall be fined not more than the amount embezzled, or imprisoned not more than ten years, or both.

See section 3620, page 404, and section 96 of the Criminal Code, act of March 4, 1909 (35 Stat., 1106).

Section 88 of the Criminal Code, act of March 4, 1909 (35 Stat., 1105) provides penalty for failure of Treasurer of United States, assistant treasurer, or any public depositary to safely keep moneys deposited.

Embezzlement: Penalty for custodians of public money falling to safely keep, etc.

[§ 5490.] SEC. 89 [of the Criminal Code, act of Mar. 4, 1909 (35 Stat., 1105)]. Every officer or other person charged by any Act of Congress with the safe-keeping of the public moneys, who shall loan, use, or convert to his own use, or shall deposit in any bank or exchange for other funds, except as specially allowed by law, any portion of the public moneys intrusted to him for safe-keeping, shall be guilty of embezzlement of the money so loaned, used, converted, deposited, or exchanged, and shall be fined in a sum equal to the amount of money so embezzled and imprisoned not more than ten years.

Collector or receiver of public money excused from paying if prevented by act of God or the public enemy. (United States v. Thomas, 15 Wall., 337.) Felonious taking or carrying away of public moneys in the custody of a receiver without fault or negligence on his part, not any defense on the bond. (United States v. Prescott, 3 How., 578; also United States v. Dashiell, 4 Wall., 182; Boyden v. United States, 13 Wall., 17.)

Embezzlement: Penalty for failure of officer or agent to render accounts, etc.

[§ 5491.] SEC. 90 [of the Criminal Code, act of Mar. 4, 1909 (35 Stat., 1105)]. Every officer or agent of the United States who, having received public money which he is not authorized to retain as salary, pay, or emolument, fails to render his accounts for the same as provided by law shall be deemed guilty of embezzlement, and shall be fined in a sum equal to the amount of the money embezzled and imprisoned not more than ten years.

Failure to make reports. See section 101 of the Criminal Code, act of March 4, 1909 (35 Stat., 1107), page 412.

Penalty for falsification of accounts and making false reports, by persons in the employ of the United States. Fine of not more than $5,000, or imprisonment not more than ten years, or both. Act of March 4, 1911 (36 Stat., 1355).

Embezzlement: Penalty for failure to deposit as required.

[§ 5492.] SEC. 91 [of the Criminal Code, act of Mar. 4, 1909 (35 Stat., 1105)]. Whoever, having money of the United States in his possession or under his control, shall fail to deposit it with the Treasurer, or some assistant treasurer, or some public depositary of the United States, when required so to do by the Secretary of the Treasury, or the head of any other proper department, or by the accounting officers of the Treasury, shall be deemed guilty of embezzlement thereof, and shall be fined in a sum equal to the amount of money embezzled and imprisoned not more than ten years.

Record evidence of embezzlement.

[§ 5494.] SEC. 93 [of the Criminal Code, act of Mar. 4, 1909 (35 Stat., 1105)]. Upon the trial of any indictment against any person for embezzling public money under any provision of the six preceding sections, it shall be sufficient evidence, prima facie, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the Treasury, as required in civil cases, under the provisions for the settlement of accounts between the United States and receivers of public money.

Refusal to pay any draft, etc., prima facie evidence of embezzlement.

[§ 5495.] SEC. 94 [of the Criminal Code, act of Mar. 4, 1909 (35 Stat., 1106)]. The refusal of any person, whether in or out of office, charged with the safe-keeping, transfer, or disbursement of the public money to pay any draft, order, or warrant, drawn upon him by the proper accounting officer of the Treasury, for any public money in his hands belonging to the United States, no matter in what capacity the same may have been received, or may be held, or to transfer or disburse any such money, promptly, upon the legal requirement of any authorized officer, shall be deemed, upon the trial of any indictment against such person for embezzlement, prima facie evidence of such embezzlement.

Evidence of conversion.

[§ 5496.] SEC. 95 [of the Criminal Code, act of Mar. 4, 1909 (35 Stat., 1106)]. If any officer charged with the disbursement of the public moneys accepts, receives, or transmits to the Treasury Department to be allowed in his favor any receipt or voucher from a creditor of the United States without having paid to such creditor in such funds as the officer received for disbursement, or in such funds as he may be authorized by law to take in exchange, the full amount specified in such receipt or voucher, every such act is an act of conversion by such officer to his own use of the amount specified in such receipt or voucher.

Unlawfully receiving, etc., to be embezzlement-Embezzlement by internal-revenue officer or employee and others.

[§ 5497.] SEC. 96 [of the Criminal Code, act of Mar. 4, 1909 (35 Stat., 1106)]. Every banker, broker, or other person not an authorized depositary of public moneys, who shall knowingly receive from any disbursing officer, or collector of internal revenue, or other agent of the United States, any public money on deposit, or by way of loan or accommodation, with or without interest, or otherwise than in payment of a debt against the United States, or shall use, transfer, convert, appropriate, or apply any portion of the public money for any purpose not prescribed by law; and every president, cashier, teller, director, or other officer of any bank or banking association who shall violate any provision of this section is guilty of embezzlement of the public money so deposited, loaned, transferred, used, converted, appropriated, or applied, and shall be fined not more than the amount embezzled, or imprisoned not more than ten years, or both.

Embezzlement by internal-revenue officer.

[Act Feb. 3, 1879, § 5497.] SEC. 97 [of the Criminal Code, act of Mar. 4, 1909 (35 Stat., 1106)]. Any officer connected with, or employed in, the Internal-Revenue Service of the United States, and any assistant of such officer, who shall embezzle or wrongfully convert to his own use any money or other property of the United States, and any officer of the United States, or any assistant of such officer, who shall embezzle or wrongfully convert to his own use any money or property which may have come into his possession or under his control in the execution of such office or employment, or under color or claim of authority as such officer or assistant, whether the same

shall be the money or property of the United States or of some other person or party, shall, where the offense is not otherwise punishable by some statute of the United States, be fined not more than the value of the money and property thus embezzled or converted, or imprisoned not more than ten years, or both.

See section 3639, page 408.

Application of laws imposing punishment on internal-revenue officers to certain other classes of persons. (Sec. 31696, p. 83.)

Embezzlement is the fraudulent appropriation of property by a person to whom it has been intrusted, or into whose hands it has lawfully come; and it differs from larceny in the fact that the original taking of the property was lawful, or with the consent of the owner, while in larceny the felonious intent must have existed at the time of the taking. (Moore v. United States, 160 U. S., 268.)

Penalty for clerks and other officers of United States court falling to deposit moneys.

[§ 5504.] SEC. 99 [of the Criminal Code, act of Mar. 4, 1909 (35 Stat., 1106)]. Whoever, being a clerk or other officer of a court of the United States, shall fail forthwith to deposit any money belonging in the registry of the court, or hereafter paid into court or received by the officers thereof, with the Treasurer, assistant treasurer, or a designated depositary of the United States, in the name and to the credit of such court, or shall retain or convert to his own use or to the use of another any such money, is guilty of embezzlement, and shall be fined not more than the amount embezzled, or imprisoned not more than ten years, or both; but nothing herein shall be held to prevent the delivery of any such money upon security, according to agreement of parties, under the direction of the court.

Section 3617, page 404.

Penalty for receiving money belonging in the registry of the court.

[§ 5505.] SEC. 100 [of the Criminal Code, act of Mar. 4, 1909 (35 Stat., 1107)]. Whoever shall knowingly receive,from a clerk or other officer of a court of the United States, as a deposit, loan, or otherwise, any money belonging in the registry of such court, is guilty of embezzlement, and shall be punished as prescribed in the preceding section.

Penalty for failure to make reports.

[§ 1780.] SEC. 101 [of the Criminal Code, Act of Mar. 4, 1909 (35 Stat., 1107)]. Every officer who neglects or refuses to make any return or report which he is required to make at stated times by any Act of Congress or regulation of the Department of the Treasury, other than his accounts, within the time prescribed by such Act or regulation, shall be fined not more than one thousand dollars.

Penalty for making false reports. Act of March 4, 1911.

Disbursing and collecting officers forbidden to trade in public funds or property.

[§ 1788; § 1789.] SEC. 103 [of the Criminal Code, Act of Mar. 4, 1909 (35 Stat., 1107)]. Whoever, being an officer of the United States concerned in the collection or the disbursement of the revenues thereof, shall carry on any trade or business in the funds or debts of the United States, or of any State, or in any public property of either, shall be fined not more than three thousand dollars, or imprisoned not more than one year, or both, and be removed from office, and thereafter be incapable of holding any office under the United States.

Certain business forbidden to clerks in Treasury Department. (Sec. 244, p. 436.)

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