gree, and if in the second degree may be arraigned and tried before the principal in the first degree, and may be convicted, though the party charged as the principal in the first degree is acquitted. Rooney vs. U. S., 203 Federal, 928. It is not necessary where the defendant was charged with knowingly and fraudulently aiding and abetting a bankrupt corporation, of which he was president and general manager, to conceal its assets from its trustee, that the corporation should be first convicted before the conviction of accused. Kaufman vs. U. S., 202 Federal, 614.

§ 403. Punishment of Accessories.-Section 333 of the new Code comprises the substantial elements of 5533, 5534, and 5535 of the old statutes, and is in the following words:

"Sec. 333. Whoever, except as otherwise expressly provided by law, being an accessory after the fact to the commission of any offense defined in any law of the United States, shall be imprisoned not exceeding one-half the longest term of imprisonment, or fined not exceeding one-half the largest fine prescribed for the punishment of the principal, or both, if the principal is punishable by both fine and imprisonment; or if the principal is punishable by death, then an accessory shall be imprisoned not more than ten years.

§ 404. Felonies and Misdemeanors.-Section 335 of the new Code is one of the most important and most practical of the entire Act, because it settles for all time the much mooted question often raised upon challenges and elsewhere as to when a given offense is a misdemeanor or a felony. The Section is in the following words:

"Sec. 335. All offenses which may be punished by death, or imprisonment for a term exceeding one year, shall be deemed felonies. All other offenses shall be deemed misdemeanors."

§ 405. Omission of Words "Hard Labor" Not to Deprive Court of Power to Impose.-Section 338 of the new Code reads as follows:

"Sec. 338. The omission of the words "hard labor" from the provisions prescribing the punishment in the various sections of this Act, shall not be construed, as depriving the court of the power to impose hard labor as a part of the punishment, in any case where such power now exists."

§ 405a. Imprisonment, and Where.—Where the sentence is for one year only the Court is without authority to prescribe labor as a term of the sentence or to order his confinement in a Government penitentiary. Mitchell vs. U. S., 196 Federal, 874. Sections 5541 and 5542 of the Revised Statutes authorize confinement in a penitentiary when the sentence is for a period longer than one year, or to imprisonment and confinement at hard labor. Baird vs. U. S., 196 Federal, 778; Thompson vs. Duehay, 217 Federal, 484.

§ 406. Repealing provisions, Chapter XV. of the new Code which includes Sections 341 to 345, repeal such sections of the old Code as are necessary to make effective the new Code; providing that accrued rights shall not be affected, and announcing that prosecutions and acts of limitations are not affected.

§ 407. Parole of United States Prisoners.-The Act of Congress dated June 25, 1910, provides that the Superintendent of Prisons of the Department of Justice and the warden and physician of each United States Penitentiary, shall constitute a board of parole of such prison, and provides, in general terms, for the release on parole of convicts so recommended by the Board. The Act is in ten sections.

§ 407a. For Construction of Parole Act.-For complete construction of the Parole Act, see ex parte Marcie, 207 Federal, 809.

$408. Witnesses for Poor Accused.-Section 878 of the old statutes provides that when any person is indicted in any Court of the United States who is unable to pay for witnesses in his behalf, he shall make an affidavit setting forth facts in accordance with the terms of the section, in which event the Court orders the process at the expense of the United States.

The Act of June 25, 1910, authorizes suits, writs of error, etc., by poor persons upon making of certain certificates and oaths therein provided for.

§ 409. Publicity of Contributions.-An Act approved June 25, 1910, provides for the publicity of the contributions made to all political parties, which shall in two or more

States influence the result, or attempt to influence the result, of an election at which representatives in Congress are to be elected. The Act is in ten sections, and provides in Section 6 that the public statements shall give the name and address of each contributor, the total sum contributed, the total sum of all promises and loans and advances, the total sum disbursed, advanced, or promised, and provides a penalty in Section 10, as follows:

"That every person wilfully violating any of the provisions of this Act shall, upon conviction, be fined not more than one thousand dollars or imprisoned not more than one year, or both."

Collection of Duties.-To make the collection of duties more certain Congress has provided a few criminal statutes among which are the following:

"Sec. 2802. Whenever any article subject to duty is found in the baggage of any person arriving within the United States, which was not at the time of making entry for such baggage, mentioned to the collector before whom such entry was made, by the person making entry, such article shall be forfeited, and the person in whose baggage it is found shall be liable to a penalty of treble the value of such article.'

Section 2799, Revised Statutes United States, which must be read in connection with the foregoing section, provides two independent systems of formalities for the importation of personal effects and merchandise not personal effects, each complete in itself, such section reading as follows:

"Sec. 2799. In order to ascertain what articles ought to be exempted as to wearing apparel, and other personal baggage, and the tools or implements of a mechanical trade only, of persons who arrive in the United States, due entry thereof, as of other merchandise, but separate and distinct from that of any other merchandise, imported from a foreign port, shall be made with the collector of the district in which the articles are intended to be landed by the owner thereof, or his agent, expressing the persons by whom or for whom such entry is made, and particularizing the several packages, and their contents, with their marks and numbers; and the person who shall make the entry shall take and subscribe an oath before the collector, declaring that the entry subscribed by him and to which the oath is annexed contains, to the best of his knowledge and belief, a just and true account of

the contents of the several packages mentioned in the entry, specifying the name of the vessel, of her master, and of the port from which she has arrived; and that such packages contain no merchandise whatever other than wearing apparel, personal baggage, or, as the case may be, tools of trade, specifying it; that they are the property of a person named who has arrived, or is shortly expected to arrive in the United States, and are not directly or indirectly imported for any other or intended for sale."

§ 411. Passengers. It cannot have been intended that both the statutes provided for in Section 2799 should be applicable to merchandise which was imported by a passenger arriving in the United States but which was not attempted to be concealed by addressing it as baggage. United States vs. One Trunk, 175 Federal, 1012.

Inasmuch as the articles for sale, which accompany a passenger arriving in the United States, are not required to be declared at the same time as the passenger's personal baggage, an intentional mistatement of the value of such articles does not make the articles forfeitable, because the importer was under no obligation to enter them, or declare their value at that time under Section 2799, relating to baggage. United States vs. One Trunk, 175 Federal, 1012.

Jewelry worn upon the person openly is held to be subject to declaration as baggage rather than under the regulations for the importation of merchandise. One Pearl Chain vs. United States, 123 Federal, 371.

Merchandise for sale is not baggage within the meaning of this section. United States vs. One Trunk, 175 Federal,

1012.

When one purchases wearing apparel and jewelry for personal use and made a declaration, on board the vessel, "Wearing apparel, value not known," and proceeded to that portion of the vessel roped off for convenient examination of passengers' effects, to give necessary information to complete the entry, he is not liable to have the article seized under Section 2802. United States vs. One Pearl Chain, 139 Federal, 513.

A declaration by an importer that she had one trunk for "public store," such being the place where upon landing articles are examined and appraised, and later, the filing of a written entry at the Custom House, complies with the sec