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of Internal Revenue the full particulars relating to the same; and he shall, immediately after the end of each term of the court in which suit or proceeding is pending, forward to the said commissioner a full and particular statement of its condition.
SEC. 827. When a district attorney appears by direction of the Secretary or Solicitor of the Treasury, on behalf of any officer of the revenue in any suit against such officer, for any act done by him, or for the recovery of any money received by him and paid into the treasury in the performance of his official duty, he shall receive such compensation as may be certified to be proper by the court in which the suit is brought, and approved by the Secretary of the Treasury.
Compensation of district attorney for defense of revenue officers.
In the courts of the United States no witness shall be excluded in any action on account of color, or in any civil action because he is a party to or interested in the issue tried: Provided, That in actions by or against executors, administrators, or guardians, in which judg be rendered for or against them, neither party shall be allowed to testify against the other, as to any transaction with, or statement by, the testator, intestate, or ward, unless called to testify thereto by the opposite party, or required to
Case of executors, etc.
testify thereto by the court. In all other respects, the laws of the State in which the court is held shall be the rules of decision as to the competency of witnesses in the courts of the United States in trials at common law, and in equity and admiralty.
No exclusion of witnesses
on account of color or interest.
In other respects laws of State to be
rules of decision as to competency.
This section construed. Potter, Ex'r, v. National Bank, 102 U. S. 163.
witnesses not against them in
to be used
SEC. 860. No pleading of a party, nor any discovery or evidence obtained from a party or witness by means of a judicial proceeding in this or any foreign country, shall be given in evidence or in any manner used against him or his property or estate, in any court of the United States in any criminal proceeding, or for the enforcement of any penalty or forfeiture Provided, That this section shall not exempt any party or witness from prosecution and punishment for perjury committed in discovering or testifying as aforesaid.
In a case where the defendants pleaded in bar of the action that they had been promised immunity from prosecution in consideration that they
would testify truthfully against certain officials in the Internal Revenue Service, which contract had been performed on their part, it was held that if an accomplice, when examined as a witness by the public prosecutor, discloses fully and fairly the guilt of himself and his associates, he will not be prosecuted for the offense disclosed; but he cannot by law plead such facts in bar of any indictment against him, nor avail himself of it upon his trial, for it is merely an equitable title to the mercy of the executive, subject to the conditions before stated, and can only come before the court by way of application to put off the trial in order to give the prisoner time to apply to the executive for that purpose. United States v. Ford, and other whiskey cases, 9 Otto, 594.
Act March 16, 1878 (20 Stat. 30). That in the trial of all indictments, informations, complaints, and other proceedings against persons charged with the commission of crimes, offenses, and misdemeanors, in the United States courts, Territorial courts, and courts-martial, and courts of inquiry, in any State or Territory, including the District of Columbia, the person so charged shall, at his own request but not otherwise, be a competent witness.
And his failure to make such request shall not create any presumption against him.
SEC. 882. Copies of any books, records, papers, or documents in any of the executive departments, authenticated Certified counder the seals of such departments, respectively, in executive shall be admitted in evidence equally with the originals admissible as
crime can be
witnesses in their own
Barnes v. Schneider, 9 Wall. 253; Block v. United States, 7 Court of Claims, 406. See, also, Sec. 886.
An act to amend the customs revenue laws and to repeal moieties. Approved June 22, 1874 (18 Stat. 187).
SEC. 5. That in all suits and proceedings other than criminal arising under any of the revenue laws of the United States, the attorney representing the government, whenever, in his belief, any business-book, invoice, or paper, belonging to or under the control of the defendant or claimant, will tend to prove any allegation made by the United States, may make a written motion, particularly describing such book, invoice, or paper, and setting forth the allegation which he expects to prove; and thereupon the court in which suit or proceeding is pending may, at its discretion, issue a notice to the defendant or claimant books, etc.
court to produce such
Motion of production of
etc., in suits
to produce such book, invoice, or paper in court, at a day or hour to Service of be specified in said notice, which, together with a copy of said motion, shall be served formally on the defendant or claimant by the United States marshal by delivering to him a certified copy thereof, or otherwise serving the same as original notices of suit in the same court are served; and if the
produce books, etc.,
defendant or claimant shall fail or refuse to produce such
to be taken as book, invoice, or paper in obedience to such notice, the
allegation, unless, etc.
allegation stated in the said motion shall be taken as
confessed unless his failure or refusal to produce the same shall be explained to the satisfaction of the court. And if pro
duced, the said attorney shall be permitted, under the direction of the court, to make examination (at which examination the defendant or claimant, or his agent, may be present) of such entries in said book, invoice, or paper as relate to or tend to prove the allegation aforesaid, and may offer the same in evidence on behalf of the United States. But the owner of said books and papers, his agent or
attorney, shall have, subject to the order of the court, the custody of them, except pending their examination in court as aforesaid.
Attorney to be permitted to examine;
but owner or agent to have custody of
In the case of Boyd v. United States, 116 U. S. 617, this statute was fully considered, and it was held that any proceeding under it to compel the production of a person's private books and papers in proceedings which, although civil in form, are of a quasi-criminal nature, such as an action in rem to forfeit his property for alleged fraud against the revenue law, is unconstitutional and void as being an unreasonable search and seizure within the meaning of the fourth amendment to the constitution.
SEC. 5392. Every person who, having taken an oath before a competent tribunal, officer, or person, in any case in which a law of the United States authorizes an oath to be administered, that he will testify, declare, depose, or certify truly, or that any written testimony, declaration, or deposition, or certificate by him subscribed is true, willfully and contrary to such oath states or subscribes any material matter which he does not believe to be true, is guilty of perjury, and shall be punished by a fine of not more than two thousand dollars, and by imprisonment, at hard labor, not more than five years; and shall, moreover, thereafter be incapable of giving testimony in any court of the United States until such time as the judgment against him is reversed.
LAWS OF STATES AND FORMS OF PROCEEDING IN STATE COURTS TO BE FOLLOWED BY UNITED STATES COURTS WHEN APPLICABLE.
Laws of States
SEC. 721. The laws of the several States, except where the constitution, treaties, or statutes of the United States otherwise require or provide, shall be regarded as the rules of derules of decision in trials at common law, in the courts of the United States, in cases where they apply.
SEC. 914. The practice, pleadings, and forms and modes of proceeding in civil causes other than equity and admiralty causes, in the circuit and district courts, shall conform, as near as may be, to the practice, pleadings, and forms and modes of proceeding existing at the time in like causes in the courts of record of the State within which such circuit or district courts are held, any rule of court to the contrary notwithstanding.
forms and ceeding in
modes of pro
SEC. 1. Act of Aug. 1, 1888 (25 Stat. 357). That judgments and decrees rendered in a circuit or district court of the Judgment United States within any State shall be liens on property judgment throughout such State, in the same manner and to the same extent and under the same conditions only as if such judgments and decrees had been rendered by a court of general jurisdiction of such State: Provided, That whenever the laws of any State require a judgment or decree of a State court to be registered, recorded, docketed, indexed, or any other thing to be done in a particular manner, or in a certain office or county or parish in the State of Louisiana, before a lien shall attach, this act shall be applicable therein whenever, and only whenever, the laws of such State shall authorize the judgments and decrees of the United States courts to be registered, recorded, docketed, indexed, or otherwise conformed to the rules and requirements relating to the judgments and decrees of the courts of the State.
SEC. 2. That the clerks of the several courts of the United States shall prepare and keep in their respective offices complete and convenient indices and cross-indices of the judgment records of said courts, and such indices and records shall at all times be open to the inspection and examination of the public.
SEC. 3. Nothing herein shall be construed to require the docket
ing of a judgment or decree of a United States court, or the filing of a transcript thereof, in any State office within the same county or parish in the State of Louisiana in which the judgment or decree is rendered, in order that such judgment or decree may be a lien on any property within such county.
SEC. 966. Interest shall be allowed on all judgments in civil causes recovered in a circuit or district court, and may judgments. be levied by the marshal under process of execution issued thereon, in all cases where, by the law of the State in which such court is held, interest may be levied under process of execution on judgments recovered in the courts of such State; and it shall be calculated from the date of the judgment, at such rate as is allowed by law on judgments recovered in the courts of such State.
Costs in internal revenue suits upon information from
SEC. 969. When a suit for the recovery of any penalty or forfeiture accruing under any law providing internal revenue is brought upon information received from
other than col- any person other than a collector, deputy collector, or inspector of internal revenue, the United States shall not be subject to any costs of suit.
See, also, Sec. 3214.
SEC. 974. When judgment is rendered against the defendant in a prosecution for any fine or forfeiture incurred under a paid by defend- statute of the United States, he shall be subject to the payment of costs; and, on every conviction for any other offense not capital, the court may in its discretion award that the defendant shall pay the costs of the prosecution.
SEC. 916. The party recovering a judgment in any common law Execution pro- cause in any circuit or district court shall be entitled to
ceedings governed by State laws.
upon the same, by execution or otherwise, to reach the property of the judgment debtor, as are now provided in like causes by the laws of the State in which such court is held, or by any such laws hereafter enacted, which may be adopted by general rules of such circuit or district court; and such courts may from time to time, by general rules, adopt such State laws as may hereafter be in force in such State in relation to remedies upon judgments, as aforesaid, by execution or otherwise.