"Sec. 318. If any unmarried man or woman commits fornication, each shall be fined not more than one hundred dollars, or imprisoned not more than six months." § 351. Certificates of Marriage; Penalty for Failure to Record. From the Act of March 3, 1887, First Supplement, 568, comes Section 319 of the new Code, as follows: "Sec. 319. Every ceremony of marriage, or in the nature of a marriage ceremony of any kind, whether either or both or more of the parties to such ceremony be lawfully competent to be the subject of such marriage or ceremony or not, shall be certified by a certificate stating the fact and nature of such ceremony, the full name of each of the parties concerned and the full name of every officer, priest, and person, by whatever style or designation called or known, in any way taking part in the performance of such ceremony, which certificate shall be drawn up and signed by the parties to such ceremony and by every officer, priest, and person taking part in the performance of such ceremony, and shall be by the officer, priest, or other person solemnizing such marriage or ceremony filed in the office of the probate court, or, if there be none, in the office of the court having probate powers in the county or district in which such ceremony shall take place, for record, and shall be immediately recorded, and be at all times subject to inspection as other public records. Such certificate, or the record thereof, or a duly certified copy of such record, shall be prima facie evidence of the facts required by this section to be stated therein in any proceeding, civil or criminal, in which the matter shall be drawn in question. But nothing in this section shall be held to prevent the proof of marriages, whether lawful or unlawful, by any evidence otherwise legally admissible for that purpose. Whoever shall wilfully violate any provision of this section shall be fined not more than one thousand dollars, or imprisoned not more than two years, or both. The provisions of this section shall apply only within the Territories of the United States." It will be noted that this section applies only in the Territories, and, therefore, it would seem that the general provisions of Section 311 of this chapter are excepted by this special provision in Section 319. § 352. Prize Fights, Bull Fights, Etc.-From the Act of February 7, 1896, Second Supplement, 446, is taken in substance Section 320 of the new Code, in the following language: "Sec. 320. Whoever shall voluntarily engage in a pugilistic encounter between man and man or a fight between a man and a bull or any other animal, for money or for other thing of value, or for any championship, or upon the result of which any money or anything of value is bet or wagered, or to see which any admission fee is directly or indirectly charged, shall be imprisoned not more than five years. The provisions of this section shall apply only within the Territories of the United States and the District of Columbia." 353. Pugilistic Encounter Defined.-From the same last above mentioned Act also comes the definition of "pugilistic encounters," as shown in Section 321 of the new Code, as follows: "Sec. 321. By the term "pugilistic encounter," as used in the section last preceding, is meant any voluntary fight by blows by means of fists or otherwise, whether with or without gloves, between two or more men, for money or for a prize of any character, or for any other thing of value, or for any championship, or upon the result of which any money or anything of value is bet or wagered, or to see which any admission fee is directly or indirectly charged." $ 354. Train Robberies in Territories, Etc.-Section 322 of the new Code contains all of the elements of the Act of July 1, 1902, and is in the following words: "Sec. 322. Whoever shall wilfully and maliciously trespass upon or enter upon any railroad train, railroad car, or railroad locomotive, with the intent to commit murder, or robbery, shall be fined not more than five thousand dollars, or imprisoned not more than twenty years, or both. Whoever shall wilfully and maliciously trespass upon or enter upon any railroad train, railroad car, or railroad locomotive, with intent to commit any unlawful violence upon or against any passenger on said train, or car, or upon or against any engineer, conductor, fireman, brakeman, or any officer or employee connected with said locomotive, train, or car, or upon or against any express messenger, or mail agent on said train or any car thereof, or to commit any crime or offense against any person or property thereon, shall be fined not more than one thousand dollars, or imprisoned not more than one year, or both. Whoever shall counsel, aid, abet, or assist in the perpetration of any of the offenses set forth in this section shall be deemed to be a principal therein. Upon the trial of any person charged with any offense set forth in this section, it shall not be necessary to set forth or prove the particular person against whom it was intended to commit such offense, or that it was intended to commit such offense against any particular person." The wilful and malicious intent cannot be inferred from any uncertain statement in the indictment. It must be specifically alleged. CHAPTER XVII. INTERNAL REVENUE. § 355. Raising of Revenue, Generally. 355a. Offer of Compromise. 356. Trade or Business Not to Be Carried on Until Revenue Paid: 3232. 357. Partnerships: 3234. 358. Must Exhibit Stamps: 3239. 359. Rectifiers, Liquor Dealers, Etc., Carrying on Business Without Paying Special Tax, Etc.: 3242-16. 359a. Indictment. 360. C. O. D. Decisions Under Above. 360a. Delivery to Customer. 361. Fact Cases. 362. Proof of License. 363. Distiller Defrauding or Attempting to Defraud United States of 364. Breaking Locks, Gaining Access, Etc.: 3268. 365. Signs to Be Put Up By Distillers and Dealers and Other Regulations: 3279, 3280, 3281, 3296. 365a. Concealment, Etc. 366. Books to Be Kept by Rectifiers and Wholesale Dealers; Penalty: 3318. 367. Stamps and Brands to be Effaced from Empty Cask 3324. 368. Re-use of Bottles, Etc., Without Removing Stamps 29 Stat. L., 627-6. 368a. Must be Evidence of Re-filling. 369. Removing Any Liquors or Wines Under Any Other Than Trade. Names; Penalty: 3449. Oleomargarine. 370. § 355. The question was early determined by the Supreme Court, in the license tax cases, 5 Wallace, 462, that the power of the United States Government to require licenses to be paid before a given business could be carried on within a State was not contrary to the Constitution, nor against public policy. The apparent inconsistency of such a position with the principle that the State shall have exclusive control over internal commerce, or its own domestic trade, is only apparent, and gives way to the more paramount principle that each Government, State and National, has such inherent powers as belong to sovereign governments. The compliance with a Federal Internal Revenue tax statute guarantees no rights against the State tax statutes. If there be a tax both by the Federal Government and by the State Government upon the same occupation, each tax must be paid, and the paying of one does not authorize the carrying on of the business with immunity from prosecutions by the other power. So, likewise, the punishment of one who fails to comply with the provisions of both Governments does not preclude his punishment by the other Government upon the doctrine that he would be twice punished for the same offense. One convicted under the State law for selling whiskey without license, and punished, could also be convicted and punished under the Federal law for the same offense. In Cross vs. North Carolina, 132 U. S., 131, 33 Law Ed., 287, the Supreme Court affirmed doctrine that one who forged note and passed it into books of National Bank to deceive examiner was liable to prosecution in both State and Federal Court. § 355a. Offer of Compromise.-Agreement of deputy not to prosecute in consideration therefor. Section 3229 of the Revised Statutes authorizes the Commissioner of Internal Revenue, with the advice and consent of the Secretary of the Treasury, and the Attorney General, to compromise any civil or criminal case arising under the internal revenue laws. Such compromise may be made even after a suit or prosecution has been commenced. In the case of Willingham vs. U. S., 208 Federal, 137, the Court of Appeals for the Fifth Circuit held that where a deputy internal revenue collector promised the defendant that if he would pay the tax due and the penalty thereon, that no prosecution would be commenced, which offer was accepted by the defendant, and thereafter the Government instituted prosecution, that the trial judge should have submitted to the jury a special charge setting forth such offer to compromise as a binding agreement with the Government and a failure. to give such special charge was error. The decision, instead of being based upon the defendant having purchased immunity, is predicated upon the statute |