CODIFICATION OF INTERNAL REVENUE LAWS SALE OF PUBLIC OFFICES (Act of December 11, 1926, c . 3, 44 Stat. 918) SEa 1. That it shall be unlawful to pay or offer or promise to pay any sum of money, or any other thing of value, to any person, firm, or corporation in consideration of the use or promise to use any influence, whatsoever, to procure any appointive office under the Government of the United States for any person whatsoever. (U. S . C., Title 18, § 149.) SEC. 2. It shall be unlawful to solicit or receive from anyone whatsoever, either as a political contribution, or for personal emolument, any sum of money or thing of value, whatsoever, in consideration of the promise of support, or use of influence, or for the support or influence of the payee, in behalf of the person paying the money, or any other person, in obtaining any appointive office under the Government of the United States. (U. S . C ., Title 18, § 150.) SEC. 3 . Anyone convicted of violating this Act shall be punished by imprison- ment of not more than one year, or by a fine of not more than $1,000, or by both such fine and imprisonment. (U. S . C., Title 18, § 151.) SEC. 4 . All Acts and parts of Acts inconsistent herewith are hereby repealed. CONTRIBUTIONS BY OFFICERS FOB POITICAL PURPOSES All executive officers or employees of the United States not appointed by the President, with the advice and consent of the Senate, are prohibited from re- questing, giving to, or receiving from, any other officer or employee of the Gov- ernment, any money or property or other thing of value for political purposes; and any such officer or employee who shall offend against the provisions of this section shall be at once discharged from the service of the United States; and he shall also be deemed guilty of a misdemeanor, and on conviction thereof shall be fined in a sum not exceeding $500. (Aug. 15, 1876. c. 287, § 6, 19 Stat. 169.) (U. S. C ., Title 18, § 213.) KILING FEDERAL OFFICER That whoever shall kill, as defined in sections 273 and 274 of the Criminal Code, * * * any officer, employee, agent, or other person in the service of the customs or of the internal revenue,
while engaged in the per- formance of his official duties, or on account of the performance of his official duties, shall be punished as provided under section 275 of the Criminal Code. (May 18, 1934, c. 299, § 1; Feb. 8, 193, c. 40, 49 Stat. 1105, amended June 26, 1936, c. 830, § 3, 49 Stat. 1940.) (U. S . C., Title 18, § 253.) INTEBFERING WITH PUBLIC OFFICER Whoever shall forcibly resist, oppose, impede, intimidate, or interfere with any person designated in section 1 hereof while engaged in the performance of his official duties, or shall assault him on account of the performance of his official duties, shall be fined not more than $5,000, or imprisoned not more than three years, or both; and whoever, in the commission of any acts described in this section, shall use a deadly or dangerous weapon shall be fined not more than $10,000, or imprisoned not more than ten years, or both. (May 18, 1934, c. 299, § 2, 48 Stat. 781.) (U. S . C., Title 18, § 254.) LIMITATION ON PROSECUTIONS FOB INTEBNAL EVENuIUE O0FENSES That no person shall be prosecuted, tried, or punished, for any of the various offenses arising under the Internal revenue laws of the United States unless the indictment is found or the information instituted within three years next after the commission of the offense, except that the period of limitation shall be six years- (1) for offenses involving the defrauding or attempting to defraud the United States or any agency thereof, whether by conspiracy or not, and in any manner, (2) for the offense of willfully attempting in any manner to evade or defeat any tax or the payment thereof, and (3) for the offense of willfully aiding or assisting in, or procuring, counsel- ing, or advising, the preparation or presentation under, or in connection with any matter arising under, the internal revenue laws, of a false or fraudulent return, affidavit, claim, or document (whether or not such falsity or fraud is with the knowledge or consent of the person authorized or required to present such return, affidavit, claim, or document). For offenses arising under section 37 of the Criminal Code, where the object of the conspiracy is to attempt in any manner to evade or defeat any tax or the payment thereof, the period of limitation shall also be six years. The time during which the person committing any of the offenses above mentioned is CLIV
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