Part mf-Miscellaneous Statutory or Treaty Provisions This part contains miscellaneous statutory or treaty provisions affecting the administration of internal revenue laws, but omitted from the Internal Revenue Code for the reason that they are of a temporary nature or do not relate exclusively to internal revenue. The provisions are arranged, so far as practicable, in the exact sequence, Title and section, of the provisions of the United States Code based thereon, the Code citation being given at the bottom of each provision. Where it has seemed desirable, for any reason, to deviate from the exact sequence of the Code, the modified plan of arrangement is explained under the particular heading. TITLE 1-GENERAL PROVISIONS Whenever an act is repealed, which repealed a former act, such former act shall not thereby be revived, unless it shall be expressly so provided. (B S.S 12.) (U. S. C., Title1, § 28.) The repeal of any statute shall not have the effect to release or extinguish any penalty, forfeiture, or liability incurred under such statute, unless the repealing act shall so expressly provide, and such statute shall be treated as still remaining in force for the purpose of sustaining any proper action or prosecution for the enforcement of such penalty, forfeiture, or liability. (R. S.§13.) (U.S.C., Title1,§29.) TITLE 5-EXECUTIVE DEPARTMENTS AND GOVERN- MENT OFFICERS AND EMPLOYEES OATHI OF OFFICE Whenever any person * * * is elected or appointed to any office of honor or trust under the Government of the United States, * * * he shall, before entering upon the duties of his office, take and subscribe * * * the follow- ing oath: "I, A B , do solemnly swear (or affirm) that I will support and de-. fend the Constitution of the United States against all enemies, foreign and domestic; that I will bear true faith and allegiance to the same; that I take this obligation freely, without any mental reservation or purpose of evasion, and that I will well and faithfully discharge the duties of the office on which I am about to enter. So help me God." (R. S. § 1757.) (U. S. C., Title 5, § 16.) OATH NEED NOT BE BIENEWED Civilian employees of the executive departments and independent establish- ments of the United States who, upon original appointment, have subscribed to the oath of office required by section 1757 of the Revised Statutes, shall not be required to renew the said oath because of any change in status so long as their services are continuous in the department or independent establishment in which employed, unless in the opinion of the head of the department or independent establishment the public interests require such renewal. (Aug. 14, 1937, c. 624, 50 Stat. 640.) (U. S. C., Title 5, § 17 (b).) WHO MAY ADMINISTEB OATH The oath of office required by either of the two preceding sections may be taken before any officer who is authorized either by the laws of the United States, or by the local municipal law, to administer oaths, in the State, Terri- tory, or District where such oath may be administered. (R. S . § 1758.) (U. S. C., Title 5, § 18.) LXXXIII
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