CLXXVIII CODIFICATION OF INTERNAL REVENUE LAWS under the provisions of this Act. Nor shall the United States be or become liable for the payment of the costs of any such suit or proceeding or any part thereof. (May 17, 1932, c. 190, 47 Stat. 158.) (U. S . C ., Title 28, § 906.) TITLE 31-MONEY AND FINANCE PBIORITY OF CLAIMS OF UNITED STATES Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or adminis- trators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed. (R. S. § 3466.) (U. S. C., Title 31, §191.) IABILITTY OF FIDUCIARY Every executor, administrator, or assignee, or other person, who pays, in whole or in part, any debt due by the person or estate for whom or for which he acts before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate to the extent of such payments for the debts so due to the United States, or for so much thereof as may remain due and unpaid. (R. S. § 3467, amended May 10, 1934, c. 277, § 518 (a), 48 Stat. 760.) (U. S . C., Title 31, § 192.) COMPROMISE OF CLAIMS Upon a report by a district attorney, or any special attorney or agent having charge of any claim in favor of the United States, showing in detail the con- dition of such claim, and the terms upon which the same may be compromised, and recommending that it be compromised upon the terms so offered, and upon the recommendation of the General Counsel for the Department of the Treas- ury, the Secretary of the Treasury is authorized to compromise such claim accordingly. But the provisions of this section shall not apply to any claim arising under the postal laws. (R. S . § 3469, May 10, 1934, c. 277, § 512, 48 Stat. 758.) (U. S. C ., Title 31, § 194.) NOTE.-R . S . § 3469, amended, affected by sec. 5, Executive Order No. 6166, see Appendix, Title 5. WHEN ASSIGNMENT OF CLAIMS VOID All transfers and assignments made of any claim upon the United States, or of any part or share thereof, or interest therein, whether absolute or con- ditional, and whatever may be the consideration therefor, and all powers of attorney, orders, or other authorities for receiving payment of any such claim, or of any part or share thereof, shall be absolutely null and void, unless they are freely made and executed in the presence of at least two attesting witnesses, after the allowance of such a claim, the ascertainment of the amount due, and the issuing of a warrant for the payment thereof. Such transfers, assign- ments, and powers of attorney, must recite the warrant for payment, and must be acknowledged by the person making them, before an officer having authority to take acknowledgments of deeds, and shall be certified by the officer; and it must appear by the certificate that the officer, at the time of the acknowledg- ment, read and fully explained the transfer, assignment, or warrant of attorney to the person acknowledging the same. * * * (R. S. § 3477.) (U. S. C., Title 31, § 203.) SILVER CERmICATES ECEIVABLE FOR TAXES
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- All silver certificates heretpfore or hereafter issued shall be legal
tender for all debts, public and private, public charges, taxes, duties, and dues,
- **. (June 19, 1934, c. 674, § 5, 48 Stat. 1178.) (U. S . C., Title 31,
§ 405 (a).) MONEY TO BNDEPOSITED WITHOUT DEDUCTION The gross amount of all moneys received from whatever source for the use of the United States, except as otherwise provided in the next section, shall be paid by the officer or agent receiving the same into the Treasury, at as early a day as practicable, without any abatement or deduction on account of salary,
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