Page:United States Statutes at Large Volume 53 Part 1.djvu/680

 APPENDIX lectors, or other officers of the revenue, for any act done by them or for the re- covery of any money exacted by or paid to such officers, and by them paid into the Treasury. (R. S. § 771.) (U. S . C ., Title 28, § 485.) REPORT IN CASES WHERE SUIT NOT ADVISABLE It shall be [the] duty of every district attorney to whom any collector of customs, or of internal revenue, shall report, according to law, any case in which any fine, penalty, or forfeiture has been incurred in the district of such attorney for the violation of any law of the United States relating to the reve- nue, to cause the proper proceedings to be commenced and prosecuted without delay, for the fines, penalties, and forfeitures in such case provided, unless, upon inquiry and examination, he shall decide that such proceedings cannot probably be sustained, or that the ends of public justice do not require that such proceed- ings should be instituted; in which case he shall report the facts in customs cases to the Secretary of the Treasury, and in internal revenue cases to the Commissioner of Internal Revenue for their direction. * * * (R. S . § 838, corrected Feb. 27, 1877, c. 69, § 1, 19 Stat. 241.) (U. S . C., Title 28, § 486.) WARRANTS IN PBOSECUTION UNDEB INTERNAL REVENUE LAWS 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 com- plaint setting forth the facts constituting the offense 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 ap- proved 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: * * * (Aug. 18, 1894, c. 301, §1, 28 Stat. 416.) (U. S. C., Title 28, § 575.) SUITS AGAINST REVENUE OFFICER; TRANSCRIPTS FROM BOOKS ADMITTED IN EVIDENCE When suit is brought in any case of delinquency of a revenue officer, or other person accountable for public money, a transcript from the books and proceed- ings of the Treasury Department, certified by the register and authenticated under the seal of the department * * * shall be admitted as evidence, and the court trying the cause shall be authorized to grant judgment and award execution accordingly. And all copies of bonds, contracts, or other papers relat- ing to, or connected with, the settlement of any account between the United States and an individual, when certified by the register or General Accounting Office, as the case may be, to be true copies of the originals on file, and authen- ticated under the seal of the department, may be annexed to such transcripts, and shall have equal validity, and be entitled to the same degree of credit which would be due to the original papers if produced and authenticated in court: (U. S . C., Title 28, § 665.) ADMISSIBILITY IN EVIDENCE OF CERTAIN WRITINGS AND RECORDS MADE IN THE BEGULAR COURSE OF BUSINESS In any court of the United States and in any court established by Act of Congress, any writing or record, whether in the form of an entry in a book or otherwise, made as a memorandum or record of any act, transaction, occurrence, or event, shall be admissible as evidence of said act, transaction, occurrence, or event, if it shall appear that it was made in the regular course of any business, and that it was the regular course of such business to make such memorandum or record at the time of such act, transaction, occurrence, or event or within a reasonable time thereafter. All other circumstances of the making of such writing or record, including lack of personal knowledge by the entrant or maker, may be shown to affect its weight, but they shall not affect its admissi- bility. The term "business" shall include business, profession, occupation, and calling of every kind. (June 20, 1936, c. 640, 49 Stat. 1561 .) (U. S . C ., Title 28, 695.) SUITS FOR TAXES, FENALTIIB, O ORlBrFEITUBES TO BE BROUGHT IN THE NAME OF THX UNITED STATES All suits for the recovery of any duties, imposts, or taxes, or for the enforce- ment of any penalty or forfeiture provided by any act respecting imports or tonnage, or the registering and recording or enrolling and licensing of vessels, CLXXV
 * And hereafter no part of any money appropriated to pay any fees
 * And hereafter no part of any money appropriated to pay any fees
 * And hereafter no part of any money appropriated to pay any fees
 * * *. (R. S. § 886; June 10, 1921, c. 18, §§ 302, 310, 42 Stat. 23, 25.)

�