See a similar provision in Sec. 969 R. S. See, also, the following extract from the Sundry Civil Appropriation Bill for the fiscal year ending June 30, 1895, approved August 18, 1894: And hereafter no part of any money appropriated to pay any fees to the United States commissioners, marshals, or clerks shall be used for any warrant issued or arrest made, or other fees in prosecutions under the internal revenue laws, unless said fees have been taxed against and collected from the defendant, or unless the prosecution has been commenced upon a sworn complaint setting forth the facts constituting the of fense, and alleging them to be within the personal knowledge of the affiant, or upon a sworn complaint by a United States district attorney, collector, or deputy collector of internal revenue or revenue agent, setting forth the facts upon information and belief, and approved either before or after such arrest by a circuit or district judge or the attorney of the United States in the district where the offense is alleged to have been committed or the indictment is found: Provided, That it shall be the duty of the marshal, his deputy, or other officer, who may arrest a person charged with any crime or offense, to take the defendant before the nearest circuit court commissioner or the nearest judicial officer having jurisdiction under existing laws for a hearing, commitment, or taking bail for trial, and the officer or magistrate issuing the warrant shall attach thereto a certified copy of the complaint; and upon the arrest of the accused, the return of the warrant, with a copy of the complaint attached, shall confer jurisdiction upon such officer as fully as if the complaint had originally been made before him; and no mileage shall be allowed any officer violating the provisions. hereof. See Circular 319, dated October 3, 1888 (34 Internal Revenue Record, 333), and Circular 331, dated June 19, 1889 (35 Internal Revenue Record, 197), for instructions to collectors relative to suits for taxes. In the case of a United States commissioner charged with irregular and illegal conduct, before the United States Circuit 6 Court, Northern District of New York, the court used the fol lowing language: "We deem it proper to say that hereafter we shall regard it as a sufficient cause for removal if a commissioner abets or encourages the prosecution of violations of the internal revenue laws set in motion by professional witnesses.' If the officers of the revenue, or the law officers of the government, do not deem the cause of sufficient consequence to institute and follow up prosecutions, commissioners, who are judicial officers, and whose only duty it is to hear cases when they are presented, should not, directly or indirectly, instigate or countenance others in bringing criminal proceedings." 31 Fed. Rep. 278; 33 Int. Rev. Rec. 293. Regulations as to suits, for SEC. 3215. It shall be the duty of the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to establish such regulations, not inconsistent with law, for the observance of revenue officers, district attorneys, and marshals, respecting suits arising under the internal revenue laws in which the United States is a party, as may be deemed necessary for the just responsibility of those officers, and the prompt collection of all revenues and debts due and accruing to the United States under such laws. The latest edition of the Regulations established by the Commissioner of Internal Revenue under the authority contained in the above section is to be found in Series 7, No. 12, Revised, 1890. Moneys recov SEC. 3216. All judgments and moneys recovered or received for taxes, costs, forfeitures, and penered by suits to alties shall be paid to collectors as internal lectors. taxes are required to be paid. be paid to col See Sec. 3210, supra; also, Sec. 3167 R. S. This was a motion for an order to pay the local collector of internal revenue the whole fund recovered by the government in certain revenue cases, and paid into the registry of the court, including the fees, costs, charges, and expenses of the officers of the court. The only question raised by the motion was, whether the fees of the officers of the court might be retained by them, or should be paid to the collector. The motion was denied. Secs. 856 and 3216 R. S. discussed and construed. McKennan, C. J., concurred in the opinion. In re United States v. Cigars, etc., District Court E. D. Pa., Butler, J., May 25, 1880, 2 Fed. Rep. 494. Dues from de linquent col be collected by sale. SEC. 3217. When any collector fails either to collect or to render his account, or to pay over in the manner or within the times provided by law, the First Comptroller of the Treasury distraint and shall, immediately after evidence of such delinquency, report the same to the Solicitor of the Treasury, who shall issue a warrant of distress against such delinquent collector, directed to the marshal of the district, expressing therein the amount with which the said collector is chargeable, and the sums, if any, which have been paid over by him, so far as the same are ascertainable. And the said marshal shall himself, or by his deputy, immediately proceed to levy and collect the sum which may remain due, with five per centum thereon, and all the expenses and charges of collection, by distress and sale of the goods and chattels, or any personal effects of the delinquent collector, giving at least five days' notice of the time and place of sale, in the manner provided by law for advertising sales of personal property on execution in the State wherein such collector resides. And the bill of sale of the officer of any goods, chattels, or other personal property distrained and sold as aforesaid, shall be conclusive evidence of title to the purchaser, and prima facie evidence of the right of the officer to make such sale, and of the correctness of his proceedings in selling the same. And for want of goods and chattels, or other personal effects of such collector, sufficient to satisfy any warrant of distress, issued as aforesaid, the real estate of such collector, or so much thereof as may be necessary for satisfying the said warrant, after being advertised for at least three weeks next before the time of sale, in not less than three public places in the collection district, and in one newspaper printed in the county or district, if any there be, shall be sold at public auction by the marshal or his deputy. Upon such sale, the marshal shall make and deliver to the purchaser of the premises sold a deed of conveyance thereof, to be executed and acknowledged in the manner and form prescribed by the laws of the State in which said lands are situated, and said deed so made shall invest the purchaser with all the title and interest of the defendant named in said warrant, existing at the time of the seizure thereof. And all moneys that may remain of the proceeds of such sale of personal or real property, after satisfying the said warrant of distress, and paying the reasonable costs and charges of sale, shall be returned to the proprietor of the property sold as aforesaid. See Secs. 3624 and 3625 R. S., as to proceedings against officers who fail to account for public money. Collectors to be charged with, what. SEC. 3218. Every collector shall be charged with the whole amount of taxes, whether contained in lists transmitted to him by the Commissioner of Internal Revenue, or by other collectors, or delivered to him by his predecessor in office, and with the additions thereto, with the par value of all stamps deposited with him, and with all moneys collected for penalties, forfeitures, fees, or costs; and he shall be credited with all payments into the treasury made as provided by law, with all stamps returned by him uncanceled to the treasury, and with the amount of taxes contained in the lists transmitted in the manner heretofore provided to other collectors, and by them receipted as aforesaid; also with the amount of the taxes of such persons as may have absconded, or become insolvent, prior to the day when the tax ought, according to the provisions of law, to have been collected, and with all uncollected taxes transferred by him or by his deputy acting as collector to his successor in office : Provided, That it shall be proved to the satisfaction of the Commissioner of Internal Revenue, who shall certify the facts to the First Comptroller of the Treasury, that due diligence was used by the collector. And each collector shall also be credited with the amount of all property purchased by him for the use of the United States, provided he faithfully account for and pay over the proceeds thereof upon a resale of the same as required by law. In regard to the certificate by the commissioner of due diligence on the part of the collector, see United States v. Kimball, 101 U. S. 726. Death, etc., uncollected balances. SEC. 3219. In case of the death, resignation, or removal of any collector, all lists and accounts of taxes uncollected shall be transferred to of collector; his successor in office as soon as such successor is appointed and qualified, and it shall be the duty of such successor to collect the same. Remission and refundment of SEC. 3220. The Commissioner of Internal Revenue, subject to regulations prescribed by the Secretary of the Treasury, is authorized, on ap- taxes, penalpeal to him made, to remit, refund, and pay back all taxes erroneously or illegally assessed or col ties, etc. |