Page:United States Statutes at Large Volume 15.djvu/197

 FORTIETH CONGRESS. Sess. II. Ch. 186. 1868. 165 tillation of distilled spirits, shall be dismissed from office; and any such tobacco, &c. or officer who shall become so interested in any such manufacture or pr0duc~ l“.‘llS‘m°d . . . . . . . . spnits, &t·. to bo tion, rectification, or red1st1llation, shall, on conviction, be fined not less lllsmlssed from than five hundred dollars nor more than five thousand dollars. omce. V Sec. 98. And be it farther enacted, That if any officer or agent ap- Penalty upon pointed and acting under the authority of any revenue law of the United ;§IY;;‘:grQ§§§°g_ States shall be guilty of any extortion or wilful oppression, under color wilful Oppmp,. of law ; or shall knowingly demand other or greater sums than shall be Sl°¤:&°· authorized by law ; or shall receive any fee, compensation, or reward for _ the performance of any duty, except as by law prescribed; or shall wilfully neglect to perform any of the duties enjoined on him bylaw; or shall conspire or collude with any other person to defraud the United States ; or shall make opportunity For any person to defraud the United States-; or shall do, or omit to do, any act with intent to enable any other person to defraud the United States; or shall negligently or designs-zdly permit any violation of the law by any other person; or shall make or sign any false entry in any book, or make or sign any mise certificate or return in any case where he is by law or regulation required to make any entry, certilicate, or return ; or having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law of the United States, shall tail to report, in writing, such knowledge or information to his next superior officer, and to the commissioner of internal revenue ; or shall demand, or accept, or attempt to collect, directly or indirectly, as payment or gift or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do, he shall be dismissed from officc, Dismissal and shall be held to be guilty of a misdemeanor, and shall, on conviction, *0;**, °m<E"· *l¤°· be lined not less than one thousand dollars nor more than five thousand g,;,,znPuS°°° dollars, and imprisoned not less than six months nor more than three years. And one half of the fine so imposed shall be for the use of the One halfof United States, and the other half For the use of the informer, who shall line to 50 *0 ln' . . . ormer &c. be ascertained by the Judgment of the court; and the said court shall also Coing to render render judgment against the said officer or agent for the amount of dam- JUd§¥¤€¤l· for ages sustained in favor of the party injured, to be collected by execution. d“"‘“g°“‘ Sec. 99. And 6e it further enacted, That any person who shall sim- _P<=¤¤lty for ulatc or falsely or fraudulently execute or sign any bond, permit, entry, or other document required by the provisions of this act, or by any regu- or aitungtherein. lation made in pursuance thereof, or who shall procure the same to be falsely or fraudulently executed; or who shall advise, aid in, or connive at the execution thereof, shall, on conviction, be imprisoned for a term not less than one year nor more than five years; and the property to which such false or fraudulent instrument relates shall be forfeited. Collectors Sec. 100. And be it further enacted, Tlfat every collector having l¤¢Wi¤t: yhMt;¤ charge of any warehouse in which distilled spirits, tobacco, or other ff ;l;;l§cl°:g?’ articles, are stored in bond, shall render a monthly account of all such countmonthly articles to the commissioner of internal revenue, which account shall be *°‘i{’*;*C‘:§3’;’?$";;“é examined and adjusted, monthly, by him, so as to exhibit a true state- Mljlglm ment of the liability and responsibility of every such collector on such monthly. ~ account. In adjusting such account the collector shall be charged with all the articles which may have been deposited or received under the provisions of law, in any warehouse in his district and under his control, and shall be credited with all such articles shown to have been removed therefrom accordingto law, including transfers to other collectors and to his successor in office, and also whatever allowances may have been made in accordance with law to any owner of such goods or articles For leakage or other losses. Sec. 101. And be it further enacted, That the Secretary of the Form, device, Treasury and commissioner of internal revenue are authorized and em- &°‘ °fS°“mPB*