Notes of Decisions.

See notes under 279, ante. Necessity of actual embezzlement. -The offense denounced by this section may be complete without any actual embezzlement, and is committed where there is a willful and felonious failure to comply with a specified requirement of the Secretary of the Treasury, or the head of a department, as to deposits of moneys of the United States. Dimmick v. U. S. (1903), 121 Fed. 638 (57 C. C. A. 664); writ of certiorari denied (1903), 24 Sup. Ct. 846, 191 U. S. 574, 48 L. Ed. 308.

To constitute an offense under this section, it is not necessary that a person hav

ing moneys in his possession should have been "required" to deposit the same by a specific order directed to him, which he failed to obey, but such requirement may be made by a general rule or regulation of the Treasury department requiring such moneys to be deposited at stated times, and a willful failure to comply with such rule is within the statute. U. S. v. Dimmick (D.

C. 1901), 112 Fed. 350; judgment affirmed, Dimmick v. U. S. (1902), 116 Fed. 825, 54 C. C. A. 329; writ of certiorari denied (1903), 23 Sup. Ct. 850, 189 U. S. 509, 47 L. Ed. 923.

283. General liability for public money.-The provisions of the five preceding sections shall be construed to apply to all persons charged with the safe-keeping, transfer, or disbursement of the public money, whether such persons be indicted as receivers or depositaries of the same. Sec. 92, Criminal Code, act of Mar. 4, 1909 (35 Stat. 1105).

284. Refusal to make payment.-The refusal of any person, whether in or out of office, charged with the safe-keeping, transfer, or disbursement of the public money to pay any draft, order, or warrant, drawn upon him by the proper accounting officer of the Treasury, for any public money in his hands belonging to the United States, no matter in what capacity the same may have been received, or may be held, or to transfer or disburse any such money, promptly, upon the legal requirement of any authorized officer, shall be deemed, upon the trial of any indictment against such person for embezzlement, prima facie evidence of such embezzlement. Sec. 94, Criminal Code, act of Mar. 4, 1909 (35 Stat. 1106).

285. Forwarding receipt without having made sufficient payment.-If any officer charged with the disbursement of the public moneys accepts, receives, or transmits to the Treasury Department to be allowed in his favor any receipt or voucher from a creditor of the United States without having paid to such creditor in such funds as the officer received for disbursement, or in such funds as he may be authorized by law to take in exchange, the full amount specified in such receipt or voucher, every such act is an act of conversion by such officer to his own use of the amount specified in such receipt or voucher. Sec. 95, Criminal Code, act of Mar. 4, 1909 (35 Stat. 1106).

286. Penalty for embezzlement.-Any officer connected with, or employed in, the Internal-Revenue Service of the United States, and any assistant of such officer, who shall embezzle or wrongfully convert to his own use any money or other property of the United States, and any officer of the United States, or any assistant of such officer, who shall embezzle or wrongfully convert to his own use any money or property which may have come into his possession or under his control in the execution of such office or employment, or under color or claim of authority as such officer or assistant, whether the same shall be the money or property of the United States or of some other person or party, shall, where the offense is not otherwise punishable by some statute of the United States, be fined not more than the value of the money and property thus embezzled or converted, or imprisoned not more than ten years, or both. Sec. 97, Criminal Code, act of Mar. 4, 1909 (35 Stat. 1106).

Notes of Decisions.

Indictment.-A deputy clerk of the district court of Hawaii who converts to his own use fees deposited by litigants is punishable under this section. U. S. v. Davis (1917), 243 Fed. 570. Likewise a United States commissioner receiving funds to be

paid over to the receiver of the land office. Stallings v. Splain (U. S. 1920), 64 L. Ed. 578. And a clerk of the district court who embezzles unearned fees. U. S. v. Dodge (D. C. 1918), 251 Fed. 740; id. 742.

287. Evidence of embezzlement.-Upon the trial of any indictment against any person for embezzling public money under any provision of the six preceding sections, it shall be sufficient evidence, prima facie, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the Treasury, as required in civil cases, under the . provisions for the settlement of accounts between the United States and receivers of public money. Sec. 93, Criminal Code, act of Mar. 4, 1909 (35 Stat. 1105).

288. Trading in funds of the United States. Whoever, being an officer of the United States concerned in the collection or the disbursement of the revenues thereof, shall carry on any trade or business in the funds or debts of the United States, or of any State, or in any public property of either, shall be fined not more than three thousand dollars, or imprisoned not more than one year, or both, and be removed from office, and thereafter be incapable of holding any office under the United States. Sec. 103, Criminal Code, act of Mar. 4, 1909 (35 Stat. 1107).

289. Making false certificate.-Whoever, being a public officer or other person authorized by any law of the United States to make or give a certificate or other writing, shall knowingly make and deliver as true such a certificate or writing, containing any statement which he knows to be false, in a case where the punishment thereof is not elsewhere expressly provided by law, shall be fined not more than five hundred dollars, or imprisoned not more than one year, or both. Sec. 106, Criminal Code, act of Mar. 4, 1909 (35 Stat. 1107).

CHAPTER 4.

TREASURY DEPARTMENT.

Distress warrants against officers-Contd.

Sale of property, 373.

Constitutes a lien, 372.

Disposal of surplus moneys, 374.

Relief through United States district courts, 375.

Relief through United States circuit courts, 376.

Right of United States, 377.

Public Health Service:

National quarantine, 378.

Regulations to be observed by vessels, 379.

State laws observed by United States officers, 380.

Suppression of communicable diseases, 381.

Division of Venereal Diseases, 382.

290. Treasurer of the United States.-There shall be in the Department of the Treasury a Treasurer of the United States, who shall be appointed by the President, by and with the advice and consent of the Senate, R. S. 301.

291. Assistant treasurers of the United States.-There shall be assistant treasurers of the United States, appointed from time to time by the President, by and with the advice and consent of the Senate, to serve for the term of four years, as follows:

One at Boston.

One at New York.

One at Philadelphia.

One at Baltimore.

One at Charleston.

One at New Orleans.

One at Saint Louis.

One at San Francisco.
One at Cincinnati.

One at Chicago.

R. S. 3595.

And so much of section thirty-five hundred and ninety-five of the Revised Statutes as provides for the appointment of an assistant treasurer of the United States at Charleston is hereby repealed from and after September, thirtieth, eighteen hundred and seventy-six; *. Act of Aug. 15, 1876 (19

Stat. 155).

The superintendent of the mint at Carson City, and the superintendent of the assay-office at Boisé City, shall be assistant treasurers of the United States, and shall respectively have the custody and care of all public moneys de posited therein, and shall perform all the duties required of them in reference to the receipt, safe-keeping, transfer, and disbursement of all such moneys, as provided by law. R. S. 3594.

Section 3595 of the Revised Statutes of the United States, as amended, providing for the appointment of an Assistant Treasurer of the United States at Boston, New York, Philadelphia, Baltimore, New Orleans, Saint Louis, San Francisco, Cincinnati, and Chicago, and all laws or parts of laws so far as they authorize the establishment or maintenance of officers of such Assistant Treasurers or of Subtreasuries of the United States are hereby repealed from and after July 1, 1921; and the Secretary of the Treasury is authorized and directed to discontinue from and after such date or at such earlier date or dates as he may deem advisable, such subtreasuries and the exercise of all duties and func tions by such assistant treasurers or their offices. The office of each assistant treasurer specified above and the services of any officers or other employees assigned to duty at his office shall terminate upon the discontinuance of the functions of that office by the Secretary of the Treasury. Act of May 29, 1920 (41 Stat. 654-655), making appropriations for legislative, executive, and judicial expenses.

292. Deposit of public funds at mints and Federal reserve banks. The mints at Carson City, and at Denver, and the assay office at Boisé City, shall be places of deposit for such public moneys as the Secretary of the Treasury may direct. R. S. 3592.

The Secretary of the Treasury is hereby authorized, in his discretion, to transfer any or all of the duties and functions performed or authorized to be performed by the assistant treasurers above enumerated, or their offices, to the Treasurer of the United States or the mints or assay offices of the United States, under such rules and regulations as he may prescribe, or to utilize any of the Federal reserve banks acting as depositaries or fiscal agents of the United States, for the purpose of performing any or all of such duties and functions, notwithstanding the limitations of section 15 of the Federal reserve Act, as amended, or any other provisions of law: Provided, That if any moneys or bullion, constituting part of the trust funds or other special funds heretofore required by law to be kept in Treasury offices, shall be deposited with any Federal reserve bank, then such moneys or bullion shall by such bank he kept separate and distinct from the assets, funds, and securities of the Federal reserve bank and be held in the joint custody of the Federal reserve agent and the Federal reserve bank: Provided further, That nothing in this section shall be construed to deny the right of the Secretary of the Treasury to use member banks as depositaries as heretofore authorized by law. Act of May 29, 1920 (41 Stat. 655), making appropriations for legislative, executive, and judicial expenses.

293. Deposit of public funds with national banks.-All national banking associations, designated for that purpose by the Secretary of the Treasury, shall be depositaries of public money, under such regulations as may be prescribed by the Secretary; and they may also be employed as financial agents of the Government; and they shall perform all such reasonable duties, as deposit ries of public money and financial agents of the Government, as may be required of them. The Secretary of the Treasury shall require the associations thus designated to give satisfactory security, by the deposit of United States bonds and otherwise, for the safe-keeping and prompt payment of the public money deposited with them, and for the faithful performance of their duties as financial agents of the Government: Provided, That the Secretary shall, on or before the first of January of each year, make a public statement of the securitics required during that year for such deposits. And every association so designated as receiver or depositary of the public money shall take and receive at par all of the national currency bills, by whatever association issued, which have been paid into the Government for internal revenue, or for loans or stocks: Provided, That the Secretary of the Treasury shall distribute the deposits herein provided for, as far as practicable, equitably between the different States and sections. R. S. 5153, as amended by sec. 3, act of Mar. 4, 1907 (34 Stat. 1290).

By a provision of the Federal reserve act of Dec. 23, 1913, sec. 27 (38 Stat. 274), as amended by act Aug. 4, 1914 (38 Stat. 682), this section and secs. 5172, 5191, and 5214 of the Revised Statutes, which were amended by act May 30, 1908, were reenacted to read as such sections stood prior to May 30, 1908, subject to such amendments or modifications as were prescribed in said Federal reserve act.

Notes of Decisions.

Public funds on deposit and matters related thereto.-Disbursing officers may le

gally make special deposits of their funds in nonspecie-paying banks, if so directed