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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 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).] 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."

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On distilled spirits destroyed by casualty....

3221

117

On spirits lost by leakage during transportation for export.

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On spirits lost by leakage during transportation to manu-

facturing warehouses..

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Power of commissioner as to..

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

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

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Accounting officers-

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

Accounts-

Abstract of, to be furnished Congress by Secretary.
By collectors of goods in bond, monthly..

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By collectors of stamps for cigars..

3395

285

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

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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

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Not liable for special tax under certain conditions.....¶ 5

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Of deceased special taxpayer may continue the business..
When liable for debts due United States...

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Sales by dealers, marking, branding, etc.

301

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

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Tax payable by stamps.

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Tax, rate of...

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Tobacco provisions relative to stamps apply.

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Wholesale dealers in, to keep books and make returns as
required by regulations..

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Wholesale and retail dealers in, definition and special tax of.
Penalties-

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

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For failure to affix caution notice..

For sale of, not marked and branded as required by law.
Wholesale dealer failing to keep books and make returns...
Adulteration—

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

Advertisements-

Collectors' charges for.

Of notice of sale on distraint..

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Of notice of sale of real estate..

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

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

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

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..(act Mar. 15, 1898.).

51, 55

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

52

Of gaugers, storekeepers, and storekeeper-gaugers

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Annual list. (See LIST.)

Annual reports-

Copies of documents accompanying report of Secretary to

be furnished Public Printer, when.

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Apparatus

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

Appeals
Circuit court of appeals.

From commissioner's decision under oleomargarine law.
In case of collector's refusal to approve distiller's bond.
To commissioner in case of- alleged illegal taxes..
To Supreme Court....

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699, 708, 1001, 1008

395,

396, 397

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Revenue agents..

Solicitor of internal revenue.

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Goods seized...

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

Property exempt from distraint..

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

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For detecting frauds..

Collecting internal revenue.

For fees of United States commissioners, marshals, or clerks

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54

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

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Apricots-

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

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Arrest of-

Offenders against the United States....

1014

389

Persons charged with crime, duty of marshal (act Aug. 18,
1894).

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Artificially colored oleomargarine. (See OLEOMARGARINE.)
Assessments and collections-

Against fruit distillers, notice to be given................

[3309a]

204

Commissioner may make, in case of neglect to make return.
Commissioner to make, of taxes and penalties..

Commissioner within 15 months of first list may make

3176

89

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May be certified from one collector to another for collection.

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

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

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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)..

On distillers for deficiency and excess of materials used.. 3309 [3309a]
On fermented liquor, not to be based on materials used...

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On tobacco, snuff, and cigars sold or removed without being

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

Assignee-

3

233

When liable for debts due the United States...

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