treasurer, or the public depositary shall issue duplicate receipts for the moneys so paid, transmitting forthwith the original to the Secretary of the Treasury, and delivering the duplicate to the depositor: Provided, That postal revenues and debts due to the Post Office Department shall be paid into the Treasury in the manner now required by law.-Sec. 3621, R. S., as amended by sec. 5, act of May 28, 1896 (29 Stat., 179).

1088. Duties of officers as custodians of public moneys.-All public officers of whatsoever character are required to keep safely, without loaning, using, depositing in banks, or exchanging for other funds than as specially allowed by law, all the public money collected by them, or otherwise at any time placed in their possession and custody, till the same is ordered by the proper department or officer of the Government to be transferred or paid out; and when such orders for transfer or payment are received, faithfully and promptly to make the same as directed, and to do and perform all other duties as fiscal agents of the Government which may be imposed by any law or by any regulation of the Treasury Department made in conformity to law. * *.-Sec. 3639, R. S.

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1089. Deposit of without deduction.-The gross amount of all moneys received from whatever source for the use of the United States, except as otherwise provided in the next section, shall be paid to the officer or agent receiving the same into the Treasury, at as early a date as practicable, without any abatement or deduction on account of salary, fees, costs, charges, expenses, or claim of any description whatever.-Sec. 3617, R. S.

1090. Penalty for noncompliance with above provisions.--Every officer or agent who neglects or refuses to comply with the provisions of section thirty-six hundred and seventeen shall be subject to be removed from office, and to forfeit to the United States any share or part of the moneys withheld, to which he might otherwise be entitled.-Sec. 3619, R. S.

DEPOSITARIES.

1091. National banks designated as; duties, liabilities, etc.-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 depositaries of public money and financial agents of the Government, as may be re.quired 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 securities 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. Sec. 5153, R. S., as amended by act of Mar. 3, 1901 (31 Stat., 1448); act of Mar. 4, 1907 (34 Stat., 1290); act of Dec. 23, 1913 (38 Stat., 274); and act of Aug. 4, 1914 (38 Stat., 682).

1092. Designation of, in Cuba, Porto Rico, and Philippine Islands; security to be given, etc.-The Secretary of the Treasury is hereby authorized to designate one or more banks or bankers in the Philippine Islands and in the islands of Cuba and Porto Rico in which public moneys may be deposited: Provided, That the banks or bankers thus designated shall give satisfactory security for the safe-keeping and prompt payment of the public moneys so deposited by depositing in the Treasury United States bonds to an amount not less than the aggregate sum at any time on deposit with such bank or bankers: And provided further, That this act shall apply to Cuba only while occupied by the United States. Act of June 6, 1900 (31 Stat., 658).

1093. In the Philippine Islands, requirement of security waived.-The treasury of the Philippine Islands and such banking associations in said islands with a paid up capital of not less than two million dollars and chartered by the United States or any State thereof as may be designated by the Secretary of War and the Secretary of the Treasury of the United States shall be depositories of public money of the United States, subject to the provisions of existing law governing such depositories in the United States: Provided, That the treasury of the government of said islands shall not be required to deposit bonds in the Treasury of the United States, or to give other specific securities for the safekeeping of public money except as prescribed, in his discretion, by the Secretary of War.-Sec. 85, act of July 1, 1902 (32 Stat., 711).

DISBURSEMENTS.

1094. Application of moneys appropriated.-All sums appropriated for the various branches of expenditure in the public service shall be applied solely to the objects for which they are respectively made and for no others.--Sec. 3678, R. S.

1095. Expenses of commissions or inquiries, payable only from special appropriations therefor.-No accounting or disbursing officer of the Government shall allow or pay any account or charge whatever, growing out of, or in any way connected with, any commission or inquiry, except courts-martial or courts of inquiry in the military or naval service of the United States, until special appropriations shall have been made by law to pay such accounts and charges.— Sec. 3681, R. S.

1098. Payment of expenses or compensation of any commission, council, board, etc., unless created by law, forbidden.--Hereafter no part of the public moneys, or of any appropriation heretofore or hereafter made by Congress, shall be used for the payment of compensation or expenses of any commission, council, board, or other similar body, or any members thereof, or for expenses in connection with any work or the results of any work or action of any commission, council, board, or other similar body, unless the creation of the same shall be or shall have been authorized by law.-Act of Mar. 23, 1910 (36 Stat., 257).

1097. In case of insufficicnt balances.-Hereafter whenever pressing obligations are required to be paid by a disbursing officer of the Quartermaster's Department and there is an insufficient balance to his official credit under the proper appropriation or appropriations for the purpose, he is authorized to make payment from the total available balance to his official credit, provided sufficient funds under the proper appropriation or appropriations have been apportioned by the Quartermaster General for the expenditure. When such

disbursements are made the accounts of the disbursing officer shall show the charging of the proper appropriations, the balances under which will be adjusted by the disbursing officer on receipt of funds or by the accounting officers of the Treasury.-Act of Mar. 3, 1909 (35 Stat., 747).

1098. Pay of the Army, except mileage, to be disbursed as one fund.--All the money hereinbefore appropriated for pay of the Army and miscellaneous, except the appropriation for mileage to commissioned officers, contract surgeons, expert accountant, Inspector General's Department, Army field clerks, and field clerks of the Quartermaster Corps, when authorized by law, shall be disbursed and accounted for by officers of the Quartermaster Corps, as pay of the Army, and for that purpose shall constitute one fund.-See annual appropriation acts.

1099. For purchase of subsistence stores for sales to officers, etc.-So much of the appropriation for subsistence of the Army as may be necessary may be applied to the purchase of subsistence stores for sale to officers for the use of themselves and their families, and to commanders of companies or other organizations for the use of the enlisted men of their companies or organizations. Act of Mar. 3, 1875 (18 Stat., 410).

1100. Funds in personal possession, for payment of small amounts.-Hereafter officers intrusted with the disbursement of funds for the subsistence of the Army are hereby authorized to keep, at their own risk, in their personal possession for disbursement, such restricted amounts of subsistence funds for facilitating payments of small amounts to public creditors as shall from time to time be authorized by the Secretary of War.-Act of Mar. 2, 1907 (34 Stat., 1166).

1101. Authority to intrust moneys to other officers making disbursements.-Hereafter, under such regulations as may be prescribed by the Secretary of War, officers of the Quartermaster Corps accountable for public moneys may intrust such moneys to other officers for the purpose of having them make disbursements as their agents, and the officers to whom the moneys are intrusted, as well as the officers who intrust it to them, shall be held pecuniarily responsible therefor to the United States.-Act of May 12, 1917 (40 Stat., 50).

1102. Charge against fund "Pay of the Army" of detained pay.-Hereafter sums known as detained pay, which have already been or may hereafter be withheld from the monthly pay of enlisted men of the Army in obedience to court-martial sentences, shall, when repaid, become a charge against the fund "Pay of the Army for the year in which said enlisted men have been or may be discharged.-Act of Aug. 6, 1894 (28 Stat., 236).

1103. Premium for recruits may be paid to third and fourth class postmasters.-The President is authorized in his discretion to utilize the services of postmasters of the second, third, and fourth classes in procuring the enlistments of recruits for the Army, and for each recruit accepted for enlistment in the Army, the postmaster procuring his enlistment shall receive the sum of $5.-Sec. 27, act of June 3, 1916 (39 Stat., 186).

EMBEZZLEMENT.

1104. Disbursing officers unlawfully using, etc.-Whoever, being a disbursing officer of the United States, or a person acting as such, shall in any manner convert to his own use, or loan with or without interest, or deposit in any

place or in any manner, except as authorized by law, any public money intrusted to him; or shall, for any purpose not prescribed by law, withdraw from the Treasurer or any assistant treasure, or any authorized depositary, or transfer, or apply, any portion of the public money intrusted to him, shall be deemed guilty of an embezzlement of the money so converted, loaned, deposited, withdrawn, transferred, or applied, and shall be fined not more than the amount embezzled, or imprisoned not more than ten years, or both.-Sec. 87, act of Mar. 4, 1909 (35 Stat., 1105).

1105. Custodian failing to keep, etc.—Every officer or other person charged by any act of Congress with the safekeeping of the public moneys, who shall loan, use, or convert to his own use, or shall deposit in any bank or exchange for other funds, except as specially allowed by law, any portion of the public moneys intrusted to him for safekeeping, shall be guilty of embezzlement of the money so loaned, used, converted, deposited, or exchanged, and shall be fined in a sum equal to the amount of money so embezzled and imprisoned not more than ten years.-Sec. 89, ibid.

1106. Failure of officers to render accounts.--Every officer or agent of the United States who, having received public money which he is not authorized to retain as salary, pay, or emoluments, fails to render his accounts for the same as provided by law, shall be deemed guilty of embezzlement, and shall be fined in a sum equal to the amount of the money embezzled and imprisoned not more than ten years.-Sec. 90, ibid.

1107. Failure to deposit as required.-Whoever, having money of the United States in his possession or under his control, shall fail to deposit it with the Treasurer, or some assistant treasurer, or some public depositary of the United States, when required so to do by the Secretary of the Treasury, or the head of any other proper department, or by the accounting officers of the Treasury, shall be deemed guilty of embezzlement thereof and shall be fined in a sum equal to the amount of money embezzled and imprisoned not more than ten years.-Sec. 91, ibid.

1108. Persons affected. The provisions of the five preceding sections shall be construed to apply to all persons charged with the safekeeping, transfer, or disbursement of the public money, whether such persons be indicted as receivers or depositaries of the same.-Sec. 92, ibid.

1109. Record 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 procedings of the Treasury, as required in civil cases, under the provisions for the settlement of accounts between the United States and receivers of public moneys.--Sec. 93, ibid.

1110. Prima facie evidence.-The refusal of any person, whether in or out of office, charged with the safekeeping, 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, ibid, p. 1106.

1111. Evidence of conversion.-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, ibid.

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1112. Officers interested in claims against the United States.-Whoever, being an officer of the United States, or a person holding any place of trust or profit, or discharging any official function under, or in connection with, any executive department of the Government of the United States, shall act as an agent or attorney for prosecuting any claim against the United States, or in any manner, or by any means, otherwise than in discharge of his proper official duties, shall aid or assist in the prosecution or support of any such claim or receiving any gratuity, or any share of or interest in any claim from any claimant against the United States, with intent to aid or assist, or in consideration of having aided or assisted, in the prosecution of such claim, shall be fined not more than five thousand dollars, or imprisoned not more than one year, or both.-Sec. 109, ibid, p. 1107.

1113. Official accepting bribe.-Whoever, being an officer of the United States, or a person acting for or on behalf of the United States, in any official capacity, under or by virture of the authority of any department or office of the Government thereof, or whoever, being an officer or person acting for or on behalf of either House of Congress, or of any committee of either House, or of both Houses thereof, shall ask, accept, or receive any money, or any contract, promise, undertaking, obligation, gratuity, or security for the payment of money, or for the delivery or conveyance of anything of value, with intent to have his decision or action on any question, matter, cause, or proceeding which may at any time be pending, or which may by law be brought before him in his official capacity, or in his place of trust or profit, influenced thereby, shall be fined not more than three times the amount of money or value of the thing so asked, accepted, or received, and imprisoned not more than three years; and shall, moreover, forfeit his office or place and thereafter be forever disqualified from holding any office of honor, trust, or profit under the Government of the United States.-Sec. 117, ibid, p. 1109.

1114. Embezzlement.-Whoever shall embezzle, steal, or purloin any money, property, record, voucher, or valuable thing whatever, of the moneys, goods, chattels, records, or property of the United States, shall be fined not more than five thousand dollars or imprisoned not more than five years, or both.-Sec. 47, ibid, p. 1097.

1115. Embezzling, stealing, etc., from United States deemed felony; penalty.— Any person who shall embezzle, steal, or purloin any money, property, record, voucher, or valuable thing whatever, of the moneys, goods, chattels, records, or property of the United States, shall be deemed guilty of felony, and on conviction thereof before the district or circuit court of the United States in the district wherein said offense may have been committed, or into which he shall carry