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Unlawfully receiving public money. Transcripts from books, etc., of the TreasEmbezzlement by internal-revenue offi- ury to be evidence in suits against de
cers and assistants where offense is not linquents. otherwise punishable.
Delinqnents for public money; judgment Penalty for clerks and officers of court at return term, unless, etc. failing to deposit moneys.
Notice of deticiency in accounts of prinPenalty for receiving moneys belonging
cipals to be given tosnreties upon bonds to the registry of the court.
of United States officials. Penalty for failure to make reports. Limitation of time within which suits Disbursing officer forbidden to trade in shall be brought against sureties upon public funds.
such bonds. Collecting officers forbidden to trade in public property.
CHAPTER 4 (P. 387).
PENALTIES FOR PERJURY, BRIBERY, RESISTING OFFICERS, CONSPIRACY, FALSELY ASSUMING TO BE AN
OFFICER, AND OTHER OFFENSES.
Penalty for perjury.
Penalty for destroying or carrying away Penalty for resisting officer in serving without authority public records, pa
process. Penalty for rescuing prisoners.
Penalty for larceny or robbery of personal Penalty for rescuing or attempting to res- property of the United States.
cue property taken or detained by rev. Penalty for embezzling or stealing public enue ofticer.
property or receiving and retaining in Penalty for extortion by internal-revenue possession stolen property. informers.
Penalty for f.rging, altering, counterfeitPenalty for conspiracy to prevent persons ing, etc., bid, bond, public record, etc. from accepting office.
| Penalty for counterfeiting obligations and Penalty for falsely assuming to be a Gov- other securities of the United States, ernment officer.
including stamps. Penalty for bribery.
Penalty for making false or fraudulent Penalty for conspiracy.
CHAPTER 5 (P. 393).
CLAIMS, SET-OFFS, APPROPRIATIONS, ETC.
Assignment of claims void, unless, etc. No payment to person in arrears to the Attorneys before the Treasury DepartUnited States.
ment. Set offs and credits.
Duplicate checks when original is lost. Priority of United States in insolvent Letters, packages, etc., on Government estates.
business sent free; penalty envelopes. Permanent annual appropriations. Government to have priority in the transNo expenditures beyond appropriations. mission of telegrams. Unauthorized contracts prohibited. Disposition of useless paper, Unexpended balances of appropriations.
CHAPTER 6 (P.400).
OFFICERS, CLERKS, AND EMPLOYEES, EXTRA SERVICES, PERQUISITES, PROHIBITION AS TO BUSINESS,
POLITICAL CONTRIBUTIONS, ETC.
Honorably discharged soldiers or sailors No mileage beyond traveling expenses
disabled in the service preferred for allowed. appointment.
Certain business forbidden to clerks in Preference given to soldiers and soldiers' the Treasury Department. widows in reducing force.
Penalty for officers and clerks receiving Employees to be paid from special appro- | compensation in matters before the priations oply.
1 Department. Hours of work and absences.
Officers interested in claims; penalty. Heads of Departments prohibited from Persons formerly in the Departments not
accepting voluntary service for the to prosecute claims in them within two Government.
Restrictions on payment for services. Double salaries, compensation for extra Presents to superior officers prohibited. services, perquisites, etc.
Political contributions, immunity from Expenses of clerks,officers, etc., sent away official proscription.
SUITS AND PROSECUTIONS - JURISDICTION PRACTICE -- EVIDENCE
LIMITATIONS--COMPROMISES AND REMISSIONS.
Jurisdiction of district courts.
SEC. 563. The district courts shall have jurisdiction as follows:
First. Of all crimes and offenses cognizable under the authority of the United States, committed within their respective districts, or upon the high seas, the punishment of which is not capital, except in the cases mentioned in section fifty-four hundred and twelve, Title "Crimes."
Third. Of all suits for penalties and forfeitures incurred under any law of the United States.
Fifth. Of all suits in equity to enforce the lien of the United States upon any real estate for any internal revenue tax, or to subject to the payment of any such tax any real estate owned by the delinquent, or in which he has any right, title, or interest. ($ 3207, p 97.)
United States v. Shaw (39 Fed. Rep., 433).
And of all seizures on land and on waters not within admiralty and maritime jurisdiction.
Coffey v. United States (116 U. S., 427; 117 Id., 233).
Jurisdiction of circuit courts.
SEC. 629. The circuit courts shall have original jurisdiction as follows:
Of all causes arising under any law providing internal revenue.
This clause was not repealed by the act of March 3, 1875 (18 Stat., 470), or by the act of March 3, 1887 (24 Stat., 552), defining the jurisdiction of the circuit courts, and these courts have jurisdiction in suits arising under the revenue laws, althongh the amount in dispute is less than $2,000. (Ames v. Hager, 36
Fed. Rep., 129; Commissioners v. Buckner, 48 Fed. Rep., 533.) Twentieth. Exclusive cognizance of all crimes and offenses cognizable under the authority of the United States, except where it is or may be otherwise provided by law, and concurrent jurisdiction with the district courts of crimes and offenses cognizable therein.
See acts of March 3, 1887 (24 Stat., 552), and as to jurisdiction of circuit courts, act of August 13, 1888 (25 Stat., 433); 34 Int. Rev. Rec., 335).
AN ACT To correct the enrollment of an act approved March third, eighteen hundred and eighty-seven, entitled "An act to amend sections one, two, three, and ten of an act to determine the jurisdiction of the circuit courts of the United States, and to regulate the removal of causes from the State courts, and for other purposes, approved March third, eighteen hundred and seventy
five. SEC. 1. Act of Aug. 13, 1888 (25 Stat., 433). That the circuit courts of the United States shall have original cognizance, concurrent with the courts of the several States, of all suits of a civil nature, at common law or in equity, where the matter in dispute exceeds, exclusive of interest and costs, the sum or value of two thousand dollars, and arising under the Constitution or laws of the United States, or treaties made, or which shall be made, under their authority, or in which contro versy the United States are plaintiffs or petitioners,
Sundry civil appropriation act, approved March 3, 1899 (30 Stat., 1116).
It shall be the duty of the commission appointed to revise and codify the criminal and penal laws of the United States to revise and codify the laws concerning the jurisdiction and practice of the courts of the United States, including the Judiciary Act, the acts in amendment thereof and supplementary thereto, and all acts providing for the removal, appeal and transfer of
Exclusive jurisdiction of courts of United States.
SEC. 711. The jurisdiction vested in the courts of the United States in the cases and proceedings hereinafter mentioned shall be exclusive of the courts of the several States:
First. Of all crimes and offenses cognizable under the authority of the United States.
Second. Of all suits for penalties and forfeitures incurred under the laws of the United States.
Third. Of all civil causes of admiralty and maritime jurisdiction; saving to suitors, in all cases, the right of a common-law remedy, where the common law is competent to give it.
Fourth. Of all seizures under the laws of the United States on land or on waters not within admiralty and maritime jurisdiction.
The Supreme Court is the only court of the United States which derives any part of its power directly from the Constitution. The circuit and district courts of the United States are, by authority of the Constitution, the creatures of the national legislature, having such jurisdiction, and only such, as Congress has been pleased to confer upon them, and having no common law jurisdiction, though drawing upon the common law for modes of procedure and practice when necessary to carry into effect the jurisdiction given by statute. (United States v. Cultus Joe, 15 Int. Rev. Rec., 58.)
In general a crime against the laws of the United States is not cognizable in a State court. (Ex parte Houghton, 27 Int. Rev. Rec., 273.).
The same offense may be made punishable both under the laws of a State and of the United States; and over such offenses the State and Federal courts have concurrent jurisdiction. (United States v. Wells, 15 Int. Rev. Rec., 56.)
The same act may constitute an offense against the United States and against a State, subjecting the guilty party to punishment under the laws of each government, and inay embrace two or more offenses. (Cross v. North Carolina, 132 U.S., 131, and cases cited. And see Teal r. Felton, 12 How., 284, 292; Crossley v. California, 168 U. S., 641.)
A suit against an internal-revenue collector to recover taxes alleged to have been illegally collected is cognizable in the United States circuit court, both under section 629, giving that court jurisdiction of causes arising under any law providing internal revenue, and under act of March 3, 1887, giving it jurisdiction of causes arising under the laws of the United States. (Commissioners of Sinking Fund of Louisville v. Buckner (1891), circuit court, 48 Fed. Rep., 533. Seo Insurance Co. v. Ritchie, 5 Wall., 541; City of Philadelphia v. Collector, 5 Wall., 570; Hornthal v. Collector, 9 Wall., 560; Assessor v. Osborne, 9 Wall., 567.)
A State court has no authority to enjoin the proceedings of a Federal court.
Conflicting State and Federal jurisdiction. (Booth v. St. Louis Fire Engine
Offenses begun in one district and completed in another.
SEC. 731. When any offense against the United States is begun in one judicial district and completed in another, it shall be deemed to have been committed in either, and may be dealt with, inquired of, tried, determined, and punished in either district, in the same manner as if it had been actually and wholly committed therein.
The word “district," in the second lino, is erroneously printed “circuit” in the second edition Revised Statutes, 1878. It is “district” in the original act of March 2, 1867 (14 Stat., 484), and in the first edition of the Revised Statutes (Horner v. United States, 143 U. S., 212).
Suits for taxes, penalties, or forfeitures to be brought in the name of the United States. SEC. 919. All suits for the recovery of any duties, imposts, or taxes, or for the enforcement of any penalty or forfeiture provided by any act respecting imports or tonnage, or the registering and recording or enrolling and licensing of vessels, or the internal revenue, or direct taxes, and all suits arising under the postal laws, shall be brought in the name of the United States.
Where suits for penalties, forfeitures, and taxes are to be brought.
SEC. 732. All pecuniary penalties and forfeitures may be sued for and recovered either in the district where they accrue or in the district where the offender is found.
SEC. 733. Taxes accruing under any law providing internal revenue may be sued for and recovered either in the district where the liability for such tax occurs or in the district where the delinquent resides.
SEC. 3213. * * * All suits for fines, penalties, and forfeitures, where not otherwise provided for, shall be brought in the name of the United States, in any proper form of action, or by any appropriate form of proceeding, qui tam or otherwise, before any circuit or district court of the United States for the district within which said fine, penalty, or forfeiture may have been incurred, or before any other court of competent jurisdiction; and taxes may be sued for and recovered in the name of the United States, in any proper form of action, before any circuit or district court of the United States for the district within which the liability to such tax is incurred, or where the party from whom such tax is due resides at the time of the commencement of the said action.
United States v. New York, New Haven and Hartford Railroad Company (10 Ben., 144; 24 Int. Rev. Rec., 341). The Dollar Savings Bank v. United States, 19 Wall., 227, 22 Int. Rev. Rec., 310).
Jurisdiction in case of actions on deputy collectors' bonds (1 3148, p. 62). Officers suffering injuries may maintain suit for damages in the United States circuit court of the district where the party resides or may be found. (93171, p.78.)
Residence of a corporation. (Booth et al. v. St. Louis Fire Engine Manufacturing Company, 40 Fed. Rep., 1.)
Penal oftenses created by the statute, whether prosecuted by indictment or information, must be accurately and clearly described in tho pleadings for recovery of the penalty. (United States v. Mann, 24 Int. Rev. Rec., 20; 95 U.S., 580.)
When the crime is a statutory one, the offense must be charged with precision and certainty. (Ledbetter v. United States, 170 U. S., 606.)
Persons not to be arrested in one district for trial in another in civil actions.
SEC, 1. dct of August 13, 1888 (25 Stat., 433), amending act of March 3, 1875 (18 Stat., 470): But no person shall be arrested in one district for trial in another in any civil action before a circuit or district court; and no civil suit shall be brought before either of said courts against any person by any original process or proceeding in any other district than that whereof he is an inhabitant, but where the jurisdiction is founded only on the fact that the action is between citizens of different States, suit sball be brought only in the district of the residence of either the plaintiff or the defendant.
Suit against foreign corporations doing business in a State. (Wilson Packing Company v. Hunter, 25 Int. Rev. Rec., 137.)
Foreign corporations, where to be sued. (Mohr and Mohr Distilling Company v. Sundry Insurance Companies, 28 Int. Rev. Roc., 218.)
Service of process on nonresident defendanton compulsory attendance illegal. (United States v. Bridgman, 26 Int. Rev. Rec., 139.) Also whe fraud is used to induce defendant to come within jurisdiction of court (Steiger v. Bonn, 26 Int. Rev. Rec., 365). A party going into another State as witness exempt from process (Brooks v. Farwell, 26 Int. Rev. Rec., 355).
Arrests without warrant. (14 Int. Rev. Rec., 27; 24 ibid., 349, 378.)
Secs. 737, 740 provide for cases where there are two or more defendants residing in different districts.
Removal of suits or prosecutions against officers from State courts to United States circuit courts
SEC. 643, as amended by act of February 8, 1894 (28 Stat., 36). When any civil suit or criminal prosecution is commenced in any court of a State against any officer appointed under or acting by authority of any revenue law of the United States now or hereafter enacted, or against any person acting under or by authority of any such officer, on account of any act done under color of his office or of any such law, or on account of any right, title, or authority claimed by such officer or other person under any such law; or is commenced against any person holding property or estate by title derived from any such officer, and affects the validity of any such revenue law;
the said suit or prosecution may, at any time before the trial or final hearing thereof, be removed for trial into the circuit court next to be holden in the district where the same is pending, upon the petition of such defendant to said circuit court, and in the following manner: Said petition shall set forth the nature of the suit or prosecution, and be verified by affidavit; and, together with a certificate signed by an attorney or counselor at law of some court of record of the State where such suit or prosecution is commenced, or of the United States, stating that, as counsel for the petitioner, he has examined the proceedings against him, and carefully inquired into all the matters set forth in the petition, and that he believes them to be true, shall be presented to the said circuit court, if in session, or if it be not, to the clerk thereof at bis office, and shall be filed in said office. The cause shall thereupon be entered on the docket of the circuit court, and shall proceed as a cause originally commenced in that court; but all bail and other security given upon such suit or prosecution shall continue in like force and effect as if the same had proceeded to final judgment and execution in the State court.
When the suit is commenced in the State court by summons, subpæna, petition, or another process except capias, the clerk of the circuit court shall issue a writ of certiorari to the State court, requiring it to send to the circuit court the record and proceedings in the cause.
When it is commenced by capias, or by any other similar form of proceeding by which a personal arrest is ordered, be shall issue a writ of habeas corpus cum causa, a duplicate of which shall be delivered to the clerk of the State court, or left at his office, by the marshal of the district, or his deputy, or by some person duly authorized thereto; and thereupon it shall be the duty of the State court to stay all further proceedings in the cause, and the suit or prosecution, upon delivery of such process, or leaving the same as aforesaid, shall be held to be removed to the circuit court, and any further proceedings, trial, or judgment therein in the State court shall be void.
And if the defendant in the suit or prosecution be in actual custody