Mg; 163 THIRTY—NINTH CONGRESS- SESS- I- Ch. 184. 1866, revenue olhcers agent who shall hereafter become interested, directly or indirectly, in the igsgigmégbgs manufacture of tobacco, snuil, or cigars, and any assessor, collector, in. ,,1,,,,, m,m,,»,,,,_ specter, or revenue agent, who shall hereafter become interested, directly ture of tobacc0, or i11directly,.in the production, by distillation, 01* by other process, of §§ét?;l:‘;,!;‘};_,ts spirits, ale, or beer, or other fermented liquors, _Shall,_0n conviction before or fermented any court of the United States of competent Junsdictxon, pay a penalty li<1¤<>}*· _ not less than five hundred dollars, nor more than five thousand dollarg, in cs£§'Q§,;'Q,t‘f,‘;Q, the discretion of the court. And any sueh officer interested as aforegaifi takes enact, and ID any such manufacture at the time this act takes etfect, who shall fail gillllllérgglgssl {lo lgives; gimlselfdof such inlterest within tsixty guy; thepenfaer, sl;-,;,11 bs ' e an ec are to have ecome so m eres e a er this act ta es e- feet. Intermxl rev<—;— Sec. 60. And be it zcrther enacted, That every internal revenue 0Hi- {');}€t.§g,°g:_l£‘d cer, whose payment, ciarges, salary, or cornpeusation shall be composed, mm, ,;,,;,,.,,0,,; either wholly or m part, of fees, commissions, allowances, or rewards, ¤¤fi¢F with of from whatever source derived, shall be required to render to the commis- $;f;"°&?1°“"° °f sioner of internal revenue, under regulations to be approved by the Secre- ’ tary of the Treasury, a statement under oath setting forth the entire amount of such fees, commissions, emoluments or rewards of whatever nature, or from whatever source received, during the time for which said Perialtyfcr statement is rendered; and an false statement knowingl and wilful}
gg3k` rendered under the requirement;0f this section, or regulatkhis established
m2,,;; in accordance therewith, shall be deemed wilful perjury, and punished on conviction thereof, as provided in section forty-two of the act of June thirty, eighteen hundred and sixty-four, to which this act is an amendfor neglecting ment; and any neglect or omission to render such statement when rel? f"“‘l§"' “*““‘ quired shall be punished on conviction thereof by a fine of not less than mont u lien re- . . . qum,d_ twivohhundiep dollars nor more than five hundred dollars, m the discretion 0 the cour . I tivpen (lgnvlreé Sec. 61. And I be it jlerther enacted, That. so much of this act as s‘;;;&‘;m;*t:;\jf changes the existing law relating to distilled spirits and fermented liquors ziutedégqgors Shag mise eifcct from and after the first day of September, eighteen hun- '¢S ¤ vc re an sixty-six. _1fen¤1:y for Src. 62. And be it zzrther enacted, That if an erson or rsons §;g"§;’£€j"" shall, directly or indirecdy, promise, offer, or give, oiicguse or proleiire to brgigorpreseng, be promised, offered, or given, any money, goods, right in action, bribe, ggitzi #@15;*% preseip: repvard, or any pgolmise, cphntract, uudertakiing, obligation, or Om el. I C; M_ seeuri y or tie a ment or e ivery o an mone , voo s, rivht in action, jvitli ixheiigitgl bribe, present, oi? ri,->»vm·d, or any other valiiable thing whatexier to any ofi
_ iicer of the United States, or person holding any place of trust or proiit,
thing bcpgroy or discharging any ofncial function under, or in connection with, any dep;p¤1,t<;repl;;pnsc partment of the government of the United States, after the passage of my mud upon this act, with intent to influence his decision or action on any question, matghe revenue; ter, cause, or thing which may then be pending, or may bylaw be brought hefore giirn gn his official calpapgty, or in his place of trust or profit, or with mten 0 m uence any suc officer or erson to commit, or aid or abet in committing, any fraud on the revenue iif the United States, or to connive at_or collude in, or to allow or permit, or make opportunity for the commission of any such fraud, and shall be thereof convicted, such person or persons SO offering, promising, or giving, or causing, or procuring to b3 promised, offered, or given any such money, goods, right in action, bribe, present, or reward, or any promise, contract, undertaking, obligation, or security for the payment or delivery of any money, goods, right in action, bribe, present, or reward, or other valuable thing whatever, and the oiilcer . G, po, ,,cS,,P,_ or person who shall in anywiselaecept or receive the same, or any part Eg ggxpécexving respectively shall be liable to indictment in any court of the United SM28S mm ‘ having Jurisdiction, and shall, upon conviction thereof, be fined not BX- ceeding three 'times the amount. so oH`ered, promised, given, accepted, or Imprisonmeuc. received, and imprisoned not exceeding three years 3 and the person con-
