The New Orleans bulletin. [volume] (New Orleans [La.]) 1874-1876, 1875-12-18
PENAL CLAUSE OF THE INTERNAL
REVENUE LAW

REVENUE LAW.
The frauds which have been committe
against the Treasury Of the United States, tn
interest which attaches to the efforts of the Sec
rotary Of the Treasury to detect, expose an
punish the culprits, the anticipated action Q
the investigating committees of Congress, ant
the very important part which these culprit
of high and 10 degree will take in the gen
eral Indictment arraignment and trial Of tn
Radical party leaders before the people
In the approaching canvass, all give in
tense interest to everything which relates tt
the criminals and to the laws which they have
violated. This interest will be . sufficient
excuse for quoting in full the penal clause Of
the Internal Revenue chapter of the United
States Revised Statutes, being section 3l69,
reading as follows:
Every oficsro agent appointed and acting
under the authority of any revenue law OF
the United States,
/. Who is guilty of any extortion or willful
oppression under color Of law; OF
q Who knowingly demands other or greater
sums than are authorized by law, or receives
any fee, compensation, or reward, except As
BY law prescribed, TOR the Performance of any
duty; or
3. Who willingly neglects to perform any
of the duties epjolned on him by law; or
4. Who consplres or colludes with any other
person to defraud the United States; or
8. Who makes opportunity for any person
to defraud the United States; or
q. Who does, or omlts to do, any act with
intent to enable any other person to detraud
the United States; or
z. Who negligently or designedly permits
any violation of the law by any other person;
or -I ~
s. Who makes or signs any false entry in
any book, or makes or signs any false certif-
cate or return, in any case where he is re-
quired by law to make any entry, certificate
or return; or
8. 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 knowl-
edge or information to his next superior
officer and to the Commissioner Of internal
Revenue; or
10. Who demands, or accepts or attempts
to collect directly or indirectly, as payment
or gift or otherwise, any sum OF money or
OF her thing of value for the compromise, ad-
justment or settlement of any charge or CON-
plant 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 misdemeanor and shall
be fined not less than $1,000, and be impris-
Oned not less than six months nor more than
three years. The court shall also render
Judgment agains. the said officer or agent for
he amount of damages sustained in favor of
he party injured, to be collected by execu-
ion One-half Of the fine SO imposed shall
20 for the use Of the United States and the
,ther half for the use of the intormer, who
hall be ascertained by the judgment Of the
ourt.
II will be seen that the trainers of the in
ernal revenue system were we'll aware Of the
reat temptations to which the inspectors and
ollectors OF excise and other taxes would be
objected, and Of the countless opportunities
'hich would be afforded to defraud the gov
rnment In the ten subdivisions as above
uoted, they seem to foretell what the dis.
onest agents of the government would do,
Though neither the makers Of the law, nor
ny of those who then advocated the revenue
ystem, had the remotest conception of the
tupendous magnitude of the swindling opera
ons which have been carried on for the I
asst ten years Average knowledge Of
urnan nature admonished them that
opointees of the baser sort would only be re-
rained from pilfering and swindling by the ,
ar of punishment, but that knowledge af- I
rded no conception of fraudulent and pre- /
acious conspiracies. involving hundreds of 4
hcials and hundreds of dealers and specula- t
rs whose robberies should amount to sums L
lual to fifth part of the total internal rsve- /
ne received Me4 G