CODIFICATION OF INTERNAL REVENUE LAWS EXTORTION SEC. 85. [Sec. 5481, R. S., as amended by act of June 28, 1906.] Every officer, clerk, agent, or employee of the United States, and every person representing himself to be or assuming to act as such officer, clerk, agent, or employee, who, under color of his office, clerkship, agency, or employment, or under color of his pretended or assumed office, clerkship, agency, or employment, is guilty of extortion, and every person who shall attempt any act which if performed would make him guilty of extortion, shall be fined not more than $500, or imprisoned not more than one year, or both. (U. S . C., Title 18, § 171.) CUSTODIANS OF PUBLIC MONEY; FAILING TO SAFELY KEEP; EMBEZZLEMENT SEC. 89. [Sec. 5490, R. S.] Every officer or other person charged by any act of Congress with the safe-keeping 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 safe-keeping, 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 10 years. (U. S . C ., Title 18, § 175.) FAILURE OF OFFICER OR AGENT TO RENDER ACCOUNTS; EMBEZZLEMENT SEC. 90. [Sec. 5491, R. S.] Every officer or agent of the United States who, having received public money which he is not authorized to retain as salary, pay, or emolument, 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 10 years. (U. S. C ., Title 18, § 176.) FAILURE TO DEPOSIT PUBLIC MONEYS AS REQUIRED; EMBEZZLEMENT SEC. 91. [Sec. 5492, R. S.] 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 10 years. (Amended May 29, 1920, c. 214, § 1, 41 Stat. 654, June 10, 1921, c. 18, § 304, 42 Stat. 24.) (U. S. C., Title 18, § 177.) BEFUSAL TO PAY ANY DRAFT, ETC., PRIMA FACIE EVIDENCE OF EMBEZZLEMENT SEC. 94. [Sec. 5495, R. S .] The refusal of any person, whether in or out of office, charged with the safe-keeping, 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. (Amended June 10, 1921, c. 18, § 304, 42 Stat. 24.) (U. S . C ., Title 18, § 180.) EVIDENCE OF CONVERSION SEc. 95. [Sec. 5496, R. S .] 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. (Amended June 10, 1921, c . 18, § 304, 42 Stat. 24 .) (U. S. C ., Title 18, § 181.) UNLAWFULLY RECEIVING, ETC . , TO BE EMBEZZLEMENT-EMBEZZLEMENT BY INTERNAL - REVENUE OFFICER OR EMPLOYEE AND OTHERS SEC. 96. [Sec. 5497, R. S.] Every banker, broker, or other person not an authorized depositary of public moneys, who shall knowingly receive from any disbursing officer, or collector of internal revenue, or other agent of the United States, any public money on deposit, or by way of loan or accommodation, with CL
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