Talk:United States v. Connor

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Edition:	United States v. Connor, States, of a violation of the internal revenue laws by one William Stout Proceedings were thereupon instituted by the government for collection of the penalty therefor At the time tis information was given, section 179 of the act of June 30, 1864, as amended by the act of July 13, 1866, (14 St 145,) was in force This, after casting upon the collectors the duty of instituting prosecutions for all fines, penalties, and forfeitures due the government, under the revenue acts, contained these provisions as to informers: 'And, where not otherwise provided for, such share as the secretary of the treasury shall, by general regulations, provide, not exceeding one moiety nor more than five thousand dollars in any one case, shall be to the use of the person, to be ascertained by the court which shall have imposed or decreed any such fine, penalty, or forfeiture, who shall first inform of the cause, matter, or thing whereby such fine, penalty, or forfeiture shall have been incurred; and, when any sum is paid without suit, or before a judgment, in lieu of fine, penalty, or forfeiture, and a share of the same is claimed by any person as informer, the secretary of the treasury, under general regulations to be by him prescribed, shall determine whether any claimant is entitled to such share as above limited, and to whom the same shall be paid, and shall make payment accordingly It is hereby declared to be the true intent and meaning of the present and all previous provisions of internal revenue acts granting shares to informers that no right accrues to or is vested in any informer in any case until the fine, penalty, or forfeiture in such case is fixed by judgment or compromise, and the amount or proceeds shall have been paid, when the informer shall become entitled to his legal share of the sum adjudged or agreed upon and received: provided, that nothing herein contained shall be construed to limit or affect the power of remitting the whole or any portion of a fine, penalty, or forfeiture conferred on the secretary of the treasury by existing laws' In 1872 the statute was changed by section 39 of the act of June 6 of that year, (17 St 256,) which reads: 'That so much of section one hundred and seventy-nine of the act of July thirteenth, eighteen hundred and sixty-six, as provides for moieties to informers, be, and the same is hereby, repealed, and the commissioner of internal revenue, with the approval of the secretary of the treasury, is hereby authorized to pay such sums, not exceeding in the aggregate the amount appropriated therefor, as may, in his judgment, be deemed necessary for detecting and bringing to trial and punishment persons guilty of violating the internal revenue laws, or conniving at the same, in cases where such expenses are not otherwise provided for by law; and for this purpose there is hereby appropriated one hundred thousand dollars, or so much thereof as may be necessary, out of any money in the treasury not otherwise appropriated' By section 46 of the same act (page 258) it was provided as follows: 'That all acts and parts of acts inconsistent with the provisions of this act are hereby repealed: provided, that all the provisions of said act shall be in forcefore levying and collecting all taxes properly assessed, or liable to be assessed, or accruing under the provisions of former acts, the right to which has already accrued, or which may hereafter accrue, under said acts, and for maintaining, continuing, and enforcing liens, fines, penalties, and forfeitures incurred under and by virtue thereof And this act shall not be construed to affect any act done, right accrued, or penalty incurred under former acts, but every such right is hereby saved; and all suits and prosecutions for acts already done in violation of any former act or acts of congress relating to the subjects embraced in this act may be commenced or proceeded with in like manner as if this act had not been passed' .
Source:	United States v. Connor from http://bulk.resource.org/courts.gov/c/US/138
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