and his failure to do so would probably render him liable to prosecution under par. 3, Sec. 3169.

A subpoena duces tecum, issued by a state court, was served upon a district attorney, requiring him to appear as a witness in a private suit, and bring with him all letters and telegrams received from the Commissioner of Internal Revenue relative to certain causes then pending in a United States court on indictments under the internal revenue laws: Advised that it would be proper for the attorney to appear before the state court in obedience to the writ, and there object to produce the papers, on the ground that they are privileged, if, in his judgment or in that of the commissioner, their production would be prejudicial to the public interests. 15 Opinions Atty.-Gen. 378; 23 Int. Rev. Rec. 341.

Official communications privileged from disclosure on the ground of public policy, Gardner v. Anderson, 22 Int. Rev. Rec. 41.

Revenue offiadminister evidence.

cers who may

oaths and take

SEC. 3165. Every collector, deputy collector, and inspector is authorized to administer oaths and to take evidence touching any part of the administration of the internal revenue laws with which he is charged, or where such oaths and evidence are authorized by law or regulation authorized by law to be taken.

See Sec. 3162.

Sec. 2, act

March 1, 1879.

Revenue officers authorized to make seizures.

SEC. 3166. Any officer of internal revenue may be specially authorized by the Commissioner of Internal Revenue to seize any property which may by law be subject to seizure, and for that purpose such officer shall have all the power conferred by law upon collectors; and such special authority shall be limited in respect of time, place, and kind and class of property, as the commissioner may specify: Provided, That no collector shall be detailed or authorized

to discharge any duty imposed by law upon any other

collector.

See Sec. 3453 R. S. for general powers of collectors in regard to seizures.

Officer or employee disclos

of manufac

contents of any

or permitting

or any book

containing ab stract, etc.

SEC. 3167, as amended by Sec. 34, act August 28, 1894. That it shall be unlawful for any collector, ing operations deputy collector, agent, clerk, or other officer turers, etc. or employee of the United States, to divulge or make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount Disclosing the or source of income, profits, losses, expendiincome returu, tures, or any particular thereof, set forth or copy thereof, disclosed in any income return by any person ♦ or corporation, or to permit any income return or copy thereof, or any book containing any abstract or particulars thereof, to be seen or examined by any person except as provided by law; and it shall be unlawful for any person to print or publish, in any manner whatever not provided by law, any or any part of income return, or any part thereof, or the amount or source of income, profits, losses, or expenditures appearing in any income return; and any offense against the foregoing provision shall be a misdemeanor, and be punished by a fine not exceeding one thousand dollars, or by imprisonment not exceeding one year, or both, at the discretion of the court; and if the offender be an officer or employee of the United States he shall be dismissed from office, and be incapable thereafter of holding any office under the government.

Unlawful for any person to

publish any in

come return,

the contents

thereof.

Penalties.

This section was amended August 28, 1894, with especial

reference to income returns. In regard to furnishing statistics to private persons as to the operations of any manufacturer, see 34 Int. Rev. Record, 117.

officers not to in certain manpenalty.

be interested

ufactures;

Act Feb. 27,

SEC. 3168. Any internal revenue officer who is or shall become interested, directly or indirectly, in the manufacture of tobacco, snuff, or cigars, or in the production, rectification, or redistillation of distilled spirits, shall be dismissed 1877. from office; and every officer who becomes so interested in any such manufacture or production, rectification, or redistillation, or in the production of fermented liquors, shall be fined not less than five hundred dollars, nor more than five thousand dollars.

Sec. 3152 makes this section applicable to internal revenue agents. See Secs. 1788 and 1789 R. S., as to prohibitions against officers who disburse or collect the revenues, in respect to carrying on certain business.

SEC. 3169. Every officer or agent appointed and acting under the authority of any revenue law

of the United States

Officers of internal revenue guilty of extortion, receiving

First. Who is guilty of any extortion or unlawful fees,

and of other offenses.

willful oppression under color of law; or, Second. Who knowingly demands other or greater sums than are authorized by law, or receives any fee, compensation, or reward, except as by law prescribed, for the performance of any duty; or,

Third. Who willfully neglects to perform any of the duties enjoined on him by law; or,

Fourth. Who conspires or colludes with any other person to defraud the United States; or,

Fifth. Who makes opportunity for any person to defraud the United States; or,

Sixth. Who does or omits to do any act with intent

to enable any other person to defraud the United

States; or,

Seventh. Who negligently or designedly permits any violation of the law by any other person; or,

Eighth. Who makes or signs any false entry in any book, or makes or signs any false certificate or return, in any case where he is by law or regulation required to make any entry, certificate, or return; or,

Ninth. Who, 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, fails to report, in writing, such knowledge or information to his next superior officer and to the Commissioner of Internal Revenue; or,

Tenth. Who demands, or accepts, or attempts 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, shall be dismissed from office, and shall be held to be guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and be imprisoned not less than six months, nor more than three years. The court shall also render judgment against the said officer or agent for the amount of damages sustained in favor of the party injured, to be collected by execution. One half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascer tained by the judgment of the court.

This section made applicable to internal revenue agents by Sec. 3152.

On the question as to who are officers of the United States,

see Supreme Court decisions, United States v. Hartwell, 6 Wall. 385; and United States v. Germaine, 99 U. S. 508. See [Sec. 3169 a] following as to persons acting as officers or deputies under revenue laws.

Extortion by United States officer, see Sec. 5481 R. S. Extortion by internal revenue informers, see Sec. 5484 . R. S.

Bribery of United States officers, see Secs. 5451, 5501. Embezzlement by United States officers, see Secs. 5488, 5490, 5491, 5492, 5497.

United States officers failing to make reports, see Sec. 1784. As to the offenses specified in the ninth and tenth paragraphs of the above section, see Sec. 5484, printed at the end of this chapter.

General review of the law applicable to revenue officers indicted under first and tenth subdivisions of Sec. 3169 R. S. as guilty of extortion and willful oppression, and corruptly compromising cases, United States v. Deaver, District Court W. D. N. C., 1882, Dick, J., 14 Fed. Rep. 596.

punishment on

laws imposing

internal revenue officers to certain other

sons.

[SEC. 3169 a.] Sec. 23, act February 8, 1875. That all acts and parts of acts imposing fines, pen- Application of alties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury of classes of perthe United States, or under under any bureau thereof, shall be, and are hereby, applied to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue or customs law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money.

[SEC. 3169 b.] Sec. 1, act March 1, 1879. That any collector of internal revenue, or any deputy collector or other employee of, or person acting for, such col