APPENDIX TRANSFER OF APPROPRIATIONS 4. The unexpended balances of appropriations for the Bureau of Industrial Alcohol and the field service thereunder, and the unexpended balances of the appropriations made for salaries and expenses, Bureau of Prohibition, Depart- ment of Justice, including the field service thereof, insofar as may be required for the performance of the functions transferred by this order to the Commis- sioner of Internal Revenue, shall be transferred on the books of the Treasury Department to the appropriation entitled "Collecting the Internal Revenue", which shall thereafter be available in the Bureau of Internal Revenue as a single fund for expenditure for the purposes named in the laws making the separate appropriations for "Salaries and Expenses, Bureau of Industrial Alco- hol, Treasury Department", "Salaries and Expenses, Bureau of Prohibition, Department of Justice", and "Collecting the Internal Revenue", respectively; and appropriations, if any, made to the Bureau of Industrial Alcohol and the Department of Justice, respectively, for the fiscal year 1935, for the per- formance of the functions transferred by this order to the Bureau of Internal Revenue shall likewise be transferred on the books of the Treasury Department to the appropriation "Collecting the Internal Revenue", subject to the conditions herein set forth. GENERAT PROVISIONS 5. Executive Orders Numbered 6166, 6224, and 6540, dated June 10, 1933, July 27, 1933, and December 28, 1933, respectively, are revoked insofar as they are in conflict with the provisions of this order. 6. This order shall take effect upon the sixty-first calendar day after its transmission to Congress, unless otherwise determined in accordance with law. (Promulgated March 10, 1934.) CLEBS PROHIBITED FROM CARRYING ON A TRADE OB BUSINESS IN THE FUNDS OB DEBTS OF THE UNITED STATES Every clerk employed in the Treasury Department who carries on any trade or business in the funds or debts of the United States, or of any State, or in any kind of public property, or who takes or applies to his own use any emolu- ment or gain for negotiating or transacting any business in the department, shall be deemed guilty of a misdemeanor, and punished by a fine of five hundred dollars and removal from office. (R. S . § 244.) (U. S. C., Title 5, § 254.) ACOOUNTTS OF INTERNAL REVENUE RECEIPTS Separate accounts shall be kept at the Department of the Treasury of all moneys received from internal duties or taxes in each of the respective States, Territories, ,and collection districts, and of the amount of each species of duty and tax that shall accrue; so as to exhibit, as far as may be, the amount col- lected from each source of revenue, with the moneys paid as compensation and for allowances to the collectors and deputy collectors, inspectors, and other officers employed in each of the respective States, Territories, and collection districts. (R. S . § 239, amended by Feb. 18, 1875, c. 80, 18 Stat. 317.) (U. S. C ., Title 5, § 259.) RULES GOVERNING AGENTS, ATTORNEYS, ETC. , REP RE S E NT IN G CLAIMANTS BEFORE DEPARTMENT
- * * The Secretary of the Treasury may prescribe rules and regulations
governing the recognition of agents, attorneys, or other persons representing claimants before his department, and may require of such persons, agents, and attorneys, before being recognized as representatives of claimants, that they shall show that they are of good character and in good repute, possessed of the necessary qualifications to enable them to render such claimants valuable serv- ice, and otherwise competent to advise and assist such claimants in the presenta- tion of their cases. And such Secretary may after due notice and opportunity for hearing suspend and disbar from further practice before his department any such person, agent, or attorney shown to be incompetent, disreputable, or who refuses to comply with the said rules and regulations, or who shall with intent to defraud, in any manner willfully and knowingly deceive, mislead, or threaten any claimant or prospective claimant, by word, circular, letter, or by advertisement
(July 7, 1884, c. 334, § 3, 2 Stat 258.) (U. S. C., Title 5, § 261.) LXXXVII
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