64. A dealer in cigars would not be liable to any penalty under existing laws (see sections 3397 and 3406 Rev. Stat.) for refusal or neglect to detach the coupons from the stamp known as the Hamilton-Brooks stamp, at the time contemplated by that device, should such stamp be adopted in pursuance of the provisions of section 3446 Rev. Stat., as amended by section 18 of the act of March 1, 1879, chap. 125. He would under existing laws incur liability for not destroying the stamp when the box is emptied, but not for refusal or neglect to do so previously thereto. Opinion of Jan. 24, 1880, 16 Op. 443.

IX. Refunding.

65. The Commissioner of Internal Revenue is authorized, not obliged, to refund taxes erroneously collected; but he should refund in all such cases, except where the fault of the taxpayer, or his waiver of his rights, or his long acquiescence, or other sufficient circumstances discredit the claim. Opinion of June 3, 1871, 13 Op. 439.

66. An application filed with the Commissioner of Internal Revenue for the refunding of taxes alleged to have been erroneously or illegally assessed and collected, though informal or defective, may nevertheless be regarded as a "claim" within the meaning of section 44 of the act of June 6, 1872, chap. 315, so far at least as to be the foundation for an amendment. Opinion of July 15, 1873, 14 Op. 615.

67. Where the application is delivered to a collector or other local internal-revenue officer, it is not a presentation of the claim to the Commissioner such as is contemplated in the first proviso of that section. Ibid.

68. Under the internal-revenue act of June 30, 1864, chap. 173, section 120, money earned and received by a bank during any one of the four years beginning with April 1, 1864, and added to its surplus or contingent funds, either actually (i. e., at periods having intervals of less than six months) or by construction of law (i. e., once in six months), remained liable to the 5-per-centum tax imposed by said section, notwithstanding that subsequently an equivalent amount of money was stolen from the bank by one of its officers. But where the money earned and received was stolen and lost, either before having been actually added to the surplus or before the expiration of the six

months, the case is one entitled to relief. Opinion of March 13, 1874, 14 Op. 643.

69. Semble, that where a distiller, in consequence of the destruction of a revenue stamp without fault on his part, is forced to affix a new one, the Commissioner, upon proof of these facts, may direct the price of the second stamp, or rather the tax thus a second time exacted, to be refunded, under the power given him to refund taxes illegally assessed. Opinion of May 8, 1874, 13 Op. 574.

70. Stamps or stamp-duties come under the provisions of section 3228 of the Revised Statutes imposing a limitation on claims for the refunding of internal taxes, and hence claims for a refund of money paid for stamps must be presented to the Commissioner of Internal Revenue within two years from the time they have accrued, otherwise they will be barred. Opinion of Jan. 7, 1875, 14 Op. 513.

71. Where a trust-deed was executed to secure certain bonds and duly stamped and delivered, but the bonds not having been issued as contemplated, the deed was subsequently canceled and in lieu thereof a new trust-deed and bonds of another description were thereupon executed and delivered: Held that the case of the first-mentioned deed is within the provisions of section 3426 of the Revised Statutes, and presents a case for allowance by the Commissioner, unless barred by section 3228.

Ibid.

72. The amount of taxes illegally collected from the Illinois Central Railroad Company from 1863 to 1866, as income tax upon dividends on stock held by non-resident aliens, should be repaid to that company, after deducting so much therefrom as has already been paid over to the stockholders lawfully entitled thereto. Opinion of Dec. 29, 1875, 15 Op. 67.

73. The limitation in section 3228 Rev. Stat., relative to claims for the refunding of internalrevenue taxes, has no application to claims for allowances for stamps under section 3426 Rev. Stat. Opinion of January 7, 1875, in 14 Op. 513, overruled. Opinion of Jan. 16, 1878, 15 Op. 427.

74. That limitation is intended to apply to the claims described in section 3220 Rev. Stat. only. Ibid.

75. Documentary stamps presented under section 3426 Rev. Stat. above the denomination of two cents, which have been spoiled or

improperly or unnecessarily used, or are affixed to blank instruments, &c., and which are therefore not in the same condition as when issued, cannot be redeemed by the Commissioner of Internal Revenue unless the person presenting them satisfactorily traces the history thereof, as provided by the proviso in the act of July 12, 1876, chap. 181. Ibid.

76. Where internal-revenue taxes were paid by a railroad company on dividends of its stock owned by a State, and no application has been made by the company within the time limited by statute for a refund: Held that the Commissioner of Internal Revenue has no authority to allow the amount so paid to be applied by way of set-off in discharge of a liability of the company for taxes arising upon a subsequent assessment. Opinion of Jan. 14, 1879, 16 Op.

249.

77. In the winter of 1866-'67, R. purchased a large quantity (1,777 barrels) of distilled spirits in bond, which were not withdrawn from warehouse until May, 1869. Upon their withdrawal therefrom the internal-revenue tax was exacted on the whole quantity originally deposited in the warehouse, without allowance for leakage (which amounted to about 13,000 gallons) whilst there. R. subsequently made application to the Commissioner of Internal Revenue, under section 3220 Rev. Stat., for repayment of so much of the tax which was exacted as covered the amount of spirits lost by warehouse leakage, claiming that to this extent such tax was 66 'wrongfully collected": Held that under the provisions of the internal-revenue laws in force at the time (acts of July 13, 1866, chap. 184, and July 20, 1868, chap. 186) the tax was chargeable upon spirits in warehouse according to the quantity originally deposited therein, without regard to leakage, and that the tax in the above case upon the whole quantity originally deposited being therefore exacted pursuant to law, there was in the collection thereof "nothing wrongful" within the meaning of section 3220 Rev. Stat., and accordingly the case is not one wherein the Commissioner is authorized by that section to refund. Opinion of May 5, 1880, 16 Op. 667.

X. Forfeiture.-Compromise.

78. The course of proceeding to be observed in execution of the one hundred and second section of the act of July 20, 1868, chap. 186,

relative to the compromise of suits under the internal-revenue laws, considered and indicated. Opinion of Sept. 1, 1868, 12 Op. 472.

79. Under section 102 of the act of July 20, 1868, chap. 185, the Commissioner of Internal Revenue has power to compromise cases arising under the internal-revenue laws, before suit, with the advice of the Secretary of the Treasury; but after the commencement of a suit or proceeding in court, the recommendation of the Attorney-General is also necessary. Opinion of July 27, 1871, 13 Op. 479.

80. The power to compromise, under that section, ceases as soon as the judgment in the suit or proceeding is rendered. Ibid.

81. But by virtue of authority conferred by section 10 of the act of March 3, 1863, chap. 76, judgments obtained by the United States in civil proceedings instituted under the internal-revenue laws may be compromised by the Secretary of the Treasury, upon the report and recommendation of the attorney or agent of the Government and of the Solicitor of the Treasury. Ibid.

82. The provision in section 179 of the act of June 30, 1864, chap. 173, as amended by the act of July 13, 1866, chap. 184, for compromising internal-revenue cases, is repealed by section 102 of the act of July 20, 1868, chap. 186. Opinion of Sept. 6, 1871, 13 Op. 525.

83. The Commissioner of Internal Revenue is not authorized by section 102 of the act of July 20, 1868, chap. 186, to compromise cases in which internal-revenue officers are charged with embezzlement under the sixteenth section of the act of August 6, 1846, chap. 90, the provisions whereof are made applicable to such officers by the internal-revenue law of June 30, 1864, chap. 173. Opinion of Feb. 7, 1872, 14 Op. 8.

84. The words "all cases arising under the internal-revenue laws," in the former section, mean those cases wherein the tax-payer, and not the tax-collector, is the party seeking a compromise. Ibid.

85. Where an assessor of internal revenue was indicted upon the provisions of section 30 of the act of March 2, 1867, chap. 169, and of sections 97 and 98 of the act of July 20, 1868, chap. 186, for having entered into a corrupt arrangement with certain distillers to defraud the Government, and before trial proposed terms of compromise to the Commissioner of

Internal Revenue, under section 102 of the last-mentioned act: Held that the case does not come within the purview of the latter section. Opinion of May 15, 1872, 14 Op. 43.

86. Where an act is committed by the owner of a distillery by which a forfeiture thereof is incurred under the revenue laws, and subsequently the owner conveys the property to an innocent purchaser without notice of the commission of the act, the property remains still subject to the forfeiture incurred. The conveyance, in such case, passes no title as against the United States. Opinion of June 8, 1878, 16 Op. 41.

87. The Commissioner of Internal Revenue has not authority, with the concurrence of the Attorney-General and the Secretary of the Treasury, to compromise a tax legally due from a railroad company (the same being solvent) for a sum less than the amount of the tax. The authority to compromise conferred by section 3229 Rev. Stat. does not permit the voluntary relinquishment of a part of a tax lawfully assessed upon and due from a solvent person or corporation. Opinion of Jan. 14, 1879, 16 Op. 249.

XI. Informer's Shares.

88. Internal-revenue officers are not excluded from claiming and receiving informer's shares. Opinion of May 13, 1870, 13 Op. 229.

89. The provisions of the one hundred and seventy-ninth section of the act of June 30, 1864, chap. 173, as amended by the act of July 13, 1866, chap. 184, relating to such shares, are expressly applicable only to cases not otherwise provided for; but where it is not otherwise provided for, they are applicable, whether the fine, penalty, or forfeiture is recovered or is recoverable by indictment, or information, or action of debt. Ibid.

90. The form of the prosecution is immaterial in respect to the rights of any person claiming as informer; and under the statutes now (May, 1870) in force, the fact that a fine or penalty can be recovered only by indictment is no objection to the claim of any person to be declared informer. Ibid.

91. The statute does not state to whom the first information must be given in order to entitle the person giving it to be declared informer; but the intention is that it should be given to the United States; that is, to some

person representing the United States for the purpose of administering the internal-revenue laws. Ibid.

92. A communication, however, from one revenue officer to another, or from a revenue officer to a United States attorney, or vice versa, is not first informing within the meaning of the statute. Ibid.

93. Internal-revenue officers, who by law are authorized to enter and inspect buildings and places used for certain purposes, may become entitled to share as informers, if in the performance of such service they first discover the cause, matter, or thing, whereby a fine, penalty, or forfeiture has been incurred. Ibid.

94. Whether a subordinate officer, acting under instructions of his official superior, is in such case to be regarded as an informer in consequence of what he discovers while so acting, depends upon how far his discoveries were the the result of his own exertion and skill, and how far they were the result of the instructions given him. Ibid.

95. The right of an internal-revenue officer to be declared an informer in any case does not depend upon the particular office he holds, but upon what he himself has discovered and done to insure the recovery of any fine, penalty, or forfeiture, or the payment of moneys in lieu thereof.

Ibid.

96. An internal-revenue officer, who has obtained information of a violation of internalrevenue laws in the manner authorized thereby, may be awarded an informer's share of the proceeds of the fine or forfeiture. Opinion of Jan. 7, 1871, 13 Op. 369.

97. Detectives employed in the internalrevenue service under section 50 of the act of July 20, 1868, chap. 186, may be allowed informer's shares. Ibid.

XII. Property in Custody, &c., of Court.

98. Where a lot of ale, while still within the brewery in which it was made, was seized under judicial process emanating from a State court as a forfeiture to the State, and is in the custody of the sheriff awaiting the judgment of the court: Held that the possession of the sheriff cannot be legally interfered with by internal-revenue or other officers of the United States. Nor can those officers legally interfere with the sale of such property by the sheriff, in the execution of a judgment of condemna

99. When, however, the property passes from under the control of the court, and goes again into private hands, it may be dealt with under the internal-revenue laws as such laws provide. Hence, in case it is removed from the brewery without the internal-revenue tax thereon being paid, the United States officers may seize it after the sale by the State authorities, and when it passes into the possession of the purchaser, for non-payment of such tax. Ibid.

INTERNATIONAL EXHIBITION.

1. The President has power to fill vacancies happening subsequent to March 3, 1872, in the Centennial Commission created by the act of March 3, 1871, chap. 105, on the nomination of the governors of the States and Territories respectively. Opinion of May 22, 1872, 14 Op.

48.

2. The property of exhibitors at the International Exhibition, at Philadelphia, in 1876, will not be liable to seizure for any debts, claims, or demands whatsoever against the Centennial Commission, or against any other corporate body, person, or association of persons connected with said exhibition. Opinion of Nov. 27, 1874, 14 Op. 503.

INTERNATIONAL LAW.

See also BLOCKADE; CAPTURE; DIPLOMATIC AND CONSULAR OFFICERS; NEUTRALITY; PRIZE; REPRISAL.

I. Generally.

II. Claims for Indemnity.

III. Exterritoriality.

IV. Jurisdiction of Local Authorities. V. Sea Letter.

I. Generally.

1. The law of nations, although not specially adopted by the Constitution or any municipal act, is essentially a part of the law of the land. Impliedly, it is considered by the act of April

(See

2. The law of nations does not allow reprisals except in case of violent injuries directed and supported by the State, and the denial of justice by all the tribunals and the sovereign. Opinion of April 12, 1793, 1 Op. 30.

3. It is an offense against the law of nations for any persons, whether citizens or foreigners, to go into the territory of Spain with intent to recover their property by their own strength, or in any manner other than its laws permit. Opinion of Jan. 26, 1797, 1 Op. 68.

4. The seizure of an American vessel by another, also American, within the jurisdiction of a foreign Government, for an infringement of our revenue or navigation laws, is a violation of the territorial authority of the foreign Government. Opinion of Nov. 29, 1843, 4 Op. 285.

5. To whatever extent a ship of war of the United States may be justified in seizing upon the high seas a vessel of the United States sailing in violation of the laws thereof, and bringing her into our ports for trial and condemnation, no such authority to seize for such an offense can be rightfully exerted within the jurisdictional limits of a foreign power. Ibid.

6. The Government ought not to form an opinion upon the affair of the Peacock and Nautilus upon ex parte reports transmitted by the British minister. A court of inquiry will doubtless be the proper step. Opinion of June 24, 1816, 5 Op. 703.

7. According to the law of nations, neutrals have the right to purchase during war the property of belligerents, whether ships or anything else; and any regulation of a particular state, which contravenes this doctrine, is against public law, and in mere derogation of the sovereign authority of all other independent states. Opinion of Aug. 7, 1854, 6 Op. 638.

8. A citizen of the United States may at this time lawfully purchase a merchant ship of either of the belligerents-Turkey, Russia Great Britain, France, or Sardinia; if purchased bona fide, such ship becomes American property and entitled as such to the protection and to the flag of the United States; and al

though she cannot take out a register by our law, yet that is because she is foreign built, not because she is belligerent built; and she can obtain a register by special act of Congress. Ibid.

9. The different states of Christendom are combined, by religious faith, by civilization, by science and art, by conventions, and by usages or ideas of right having the moral force of law, into a community of nations, each politically sovereign and independent of the other, but all admitting much interchange of legal rights or duties. Opinion of Nov. 4, 1854, 7 Op. 18.

10. As between themselves, the general rule of public law is, that each independent state is sovereign in itself, and has more or less complete jurisdiction of all persons being, matters happening, contracts made, or acts done within its own territory. Ibid.

11. When we speak of the law of nations, we mean international law of the nations of Christian Europe and America. Our treaties with nations other than these bring them practically within the pale of our public law, but it is only as to political rights; municipal rights remain as they were. Ibid.

12. Belligerent ships of war, privateers, and the prizes of either are entitled, on the score of humanity, to temporary refuge in neutral waters from casualties of the sea and land. Opinion of April 28, 1855, 7 Op. 123.

13. By the law of nations, belligerent ships of war, with their prizes, enjoy asylum in neutral ports for the purpose of obtaining supplies or undergoing repairs, according to the discretion of the neutral sovereign, who may refuse the asylum absolutely, or grant it under such conditions of duration, place, and other circumstances, as he shall see fit, provided that he must be strictly impartial in this respect towards all the belligerent powers. Ibid.

14. Where the neutral state has not signified its determination to refuse the privilege of asylum to belligerent ships of war, privateers, or their prizes, either belligerent has a right to assume its existence, and enter upon its enjoyment, subject to such regulations and limitations as the neutral state may please to prescribe for its own security.

Ibid.

15. The United States have not by treaty with any of the present belligerents bound

themselves to accord asylum to either; but neither have the United States given notice that they will not do it; and of course our ports are open, for lawful purposes, to the ships of war of either Great Britain, France Russia, Turkey, or Sardinia. Ibid.

16. The nations of Europe and America, while independent each of the other in political sovereignty, are yet associated together by common ties in a great commonwealth of states. Opinion of May 27, 1855, 7 Op. 230.

17. In their mutual intercourse, these nations recognize, and more or less obey, certain rules of right, partly natural and partly conventional, which oblige their consciences, and control their actions, in war as well as in peace, and which constitute the law of nations. Ibid.

18. This law of nations is subdivided into two great parts-one which treats of the reciprocal duties and rights of nations personified and in their public relation as nations, and another which treats of the duties and rights of each nation in its relation to individuals of another nation. Ibid.

19. Each of the nations of Europe and America has exclusive jurisdiction within itself to pass laws and to administer them, and to employ its aggregate force to maintain obedience to its local anthority, administered primarily for the good of the members of its own nationality. Ibid.

20. But each nation admits foreigners of other friendly nations to enter its territory for certain limited peaceful and private objects of commerce, instruction, social intercourse, denizenship, or the like; and the legal condition of such foreigners is regulated by the international law private, as distinguished from the public international law. Ibid.

21. None of the nations of Europe or America concede to transient, commorant, or denizen foreigners all the advantages of the domestic nationality; nor can such foreigners rightfully pretend to any special or exclusive rights or peculiar privileges at the hands of the local Government. Ibid.

22. It is a settled principle of the law of nations that no belligerent can rightfully make use of the territory of a neutral state for belligerent purposes without the consent of the neutral Government. Opinion of Aug. 9, 1855, 7 Op. 367.