Disbursing officers unlawfully using, etc., public money; punishment.

SEC. 87. Whoever, being a disbursing officer of the United States, or a person acting as such, shall in any manner convert to his own use, or loan with or without interest, or deposit in any place or in any manner, except as authorized by law, any public money intrusted to him; or shall, for any purpose not prescribed by law, withdraw from the Treasurer or any assistant treasurer, or any authorized depositary, or transfer, or apply, any portion of the public money intrusted to him, shall be deemed guilty of an embezzlement of the money so converted, loaned, deposited, withdrawn, transferred, or applied, and shall be fined not more than the amount embezzled, or imprisoned not more than ten years, or both.

Act March 4, 1909, c. 321, s. 87, 35 Stat. 1105.

This is a section of "An act to codify, revise, and amend the penal laws of the United States," cited above, incorporating therein the provisions of Rev. St. sec. 5488, which section is expressly repealed by section 341 of this act.

Custodians failing to safely keep, etc., public money; punishment.

SEC. 89. 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 ten years.

Act March 4, 1909. c. 321, s. 89, 35 Stat. 1105.

This is a section of "An act to codify, revise, and amend the penal laws of the United States," cited above, incorporating therein the provisions of Rev. St. sec. 5490, which section is expressly repealed by section 341 of this act.

Failure of officer to render accounts for public money; punishment.

SEC. 90. 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 ten years.

Act March 4, 1909, c. 321, s. 90, 35 Stat. 1105.

This is a section of "An act to codify, revise, and amend the penal laws of the United States," cited above, incorporating therein the provisions of Rev. St. sec. 5491, which section is expressly repealed by section 341 of this act.

Failure to deposit public money as required; punishment.

SEC. 91. 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 ten years.

Act March 4, 1909, c. 321, s. 91, 35 Stat. 1105.

This is a section of "An act to codify, revise, and amend the penal laws of the United States," cited above, incorporating therein the provisions of Rev. St. sec. 5492, which section is expressly repealed by section 341 of this act.

Persons affected by five preceding sections.

SEC. 92. The provisions of the five preceding sections shall be construed to apply to all persons charged with the safe-keeping, transfer, or disbursement of the public money, whether such persons be indicted as receivers or depositaries of the same.

Act March 4, 1909, c. 321, s. 92, 35 Stat. 1105.

This is a section of "An act to codify, revise, and amend the penal laws of the United States," cited above, incorporating therein the provisions of Rev. St. sec. 5493, which section is expressly repealed by section 341 of this act.

Record evidence of embezzlement.

SEC. 93. Upon the trial of any indictment against any person for embezzling public money under any provision of the six preceding sections, it shall be sufficient evidence, prima facie, for the purpose of showing a balance against such person, to produce a transcript from the books and proceedings of the Treasury, as required in civil cases, under the provisions for the settlement of accounts between the United States and receivers of public money.

Act March 4, 1909, c. 321, s. 93, 35 Stat. 1105.

This is a section of "An act to codify, revise, and amend the penal laws of the United States," cited above, incorporating therein the provisions of Rev. St. sec. 5494, which section is expressly repealed by section 341 of this act.

Prima facie evidence of embezzlement.

SEC. 94. 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.

Act March 4, 1909, c. 321, s. 94, 35 Stat. 1106.

This is a section of "An act to codify, revise, and amend the penal laws of the United States," cited above, incorporating therein the provisions of Rev. St. sec. 5495, which section is expressly repealed by section 341 of this act.

Evidence of conversion.

SEC. 95. 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.

Act March 4, 1909, c. 321, s. 95, 35 Stat. 1106. 71657-13--23

This is a section of "An act to codify, revise, and amend the penal laws of the United States," cited above, incorporating therein the provisions of Rev. St. sec. 5496, which section is expressly repealed by section 341 of this act.

* *

Banker, etc., receiving unauthorized deposit of public money; punishment. SEC. 96. Every banker, broker, or other person not an authorized depositary of public moneys, who shall knowingly receive from any disbursing officer, or other agent of the United States, any public money on deposit, or by way of loan or accommodation, with or without interest, or otherwise than in payment of a debt against the United States, or shall use, transfer, convert, appropriate, or apply any portion of the public money for any purpose not prescribed by law; and every president, cashier, teller, director, or other officer of any bank or banking association who shall violate any provision of this section is guilty of embezzlement of the public money so deposited, loaned, transferred, used, converted, appropriated, or applied, and shall be fined not more than the amount embezzled, or imprisoned not more than ten years, or both.

Act March 4, 1909, c. 321, s. 96, 35 Stat. 1106.

This is a section of "An act to codify, revise, and amend the penal laws of the United States," cited above, incorporating therein the provisions of Rev. St. sec. 5497, which section is expressly repealed by section 341 of this act.

Embezzlement by officer; punishment.

* *

SEC. 97. * any officer of the United States, or any assistant of such officer, who shall embezzle or wrongfully convert to his own use any money or property which may have come into his possession or under his control in the execution of such office or employment, or under color or claim of authority as such officer or assistant, whether the same shall be the money or property of the United States or of some other person or party, shall, where the offense is not otherwise punishable by some statute of the United States, be fined not more than the value of the money and property thus embezzled or converted, or imprisoned not more than ten years, or both.

Act March 4, 1909, c. 321, s. 97, 35 Stat. 1106.

This is a section of "An act to codify, revise, and amend the penal laws of the United States," cited above, incorporating therein provisions of Rev. St. sec. 5497, as amended by act February 3, 1879, c. 42, 20 Stat. 280. Said Rev. St. sec. 5497 and amending act are expressly repealed by section 341 of this act.

Trading in public funds, etc.; punishment.

SEC. 103. Whoever, being an officer of the United States concerned in the collection or the disbursement of the revenues thereof, shall carry on any trade or business in the funds or debts of the United States, or of any State, or in any public property of either, shall be fined not more than three thousand dollars, or imprisoned not more than one year, or both, and be removed from office, and thereafter be incapable of holding any office under the United States.

Act March 4, 1909, c. 321, s. 103, 35 Stat. 1107.

This is a section of "An act to codify, revise, and amend the penal laws of the United States," cited above, incorporating therein the provisions of Rev. St. secs. 1788 and 1789, which sections are expressly repealed by section 341 of this act.

ACT MARCH 4, 1911, c. 270.

An act to provide punishment for the falsification of accounts and the making of false reports by persons in the employ of the United States. (36 Stat. 1355.)

False entries in accounts or records, or false reports of public or trust moneys or securities; punishment.

That whoever, being an officer, clerk, agent, or other person holding any office or employment under the Government of the United States and, being charged with the duty of keeping accounts or records of any kind, shall, with intent to deceive, mislead, injure, or defraud the United States or any person, make in any such account or record any false or fictitious entry or record of any matter relating to or connected with his duties, or whoever with like intent shall aid or abet any such officer, clerk, agent, or other person in so doing; or whoever, being an officer, clerk, agent, or other person holding any office or employment under the Government of the United States and, being charged with the duty of receiving, holding, or paying over moneys or securities to, for or on behalf of the United States, or of receiving or holding in trust for any person any moneys or securities, shall, with like intent, make a false report of such moneys or securities, or whoever with like intent shall aid or abet any such officer, clerk, agent, or other person in so doing, shall be fined not more than five thousand dollars, or imprisoned not more than ten years, or both.

Act March 4, 1911, c. 270, 36 Stat. 1355.

PUBLIC PROPERTY.

REV. ST. SEC. 197.

Inventories of property.

SEC. 197. The Secretary of State, the Secretary of the Treasury, the Secretary of the Interior, the Secretary of War, the Secretary of the Navy, the Postmaster-General, the Attorney-General, and Commissioner of Agriculture shall keep, in proper books, a complete inventory of all the property belonging to the United States in the buildings, rooms, offices, and grounds occupied by them, respectively, and under their charge, adding thereto, from time to time, an account of such property as may be procured subsequently to the taking of such inventory, as well as an account of the sale or other disposition of any such property, except supplies of stationery and fuel in the public offices*

Rev. St. sec. 197, as amended by act February 27, 1877, c. 69, s. 1, 19 Stat. 241.

ACT MARCH 29, 1894, c. 49. An act to regulate the making of property returns by officers of the Government. (28 Stat. 47.)

Certificates of loss, instead of returns, of public property, to be furnished.

That instead of forwarding to the accounting officers of the Treasury Department returns of public property entrusted to the possession of officers or agents, the Quartermaster-General, the Commissary-General of Subsistence, the Surgeon-General, the Chief of Engineers, the Chief of Ordnance, the Chief Signal Officer, the Paymaster-General of the Navy, the Commissioner of Indian Affairs, or

other like chief officers in any Department, by, through, or under whom stores, supplies, and other public property are received for distribution, or whose duty it is to receive or examine returns of such property, shall certify to the proper accounting officer of the Treasury Department, for debiting on the proper account, any charge against any officer or agent intrusted with public property, arising from any loss, accruing by his fault, to the Government as to the property so intrusted to him.

Act March 29, 1894, c. 49, s. 1, 28 Stat. 47.

Contents and effect of certificate.

SEC. 2. That said certificate shall set forth the condition of such officer's or agent's property returns, that it includes all charges made up to its date and not previously certified, that he has had a reasonable opportunity to be heard and has not been relieved of responsibility; the effect of such certificate, when received, shall be the same as if the facts therein set forth had been ascertained by the accounting officers of the Treasury Department in accounting.

Act March 29, 1894, c. 49, s. 2, 28 Stat. 47.

Manner of making returns or of ascertaining liability not affected.

SEC. 3. That the manner of making property returns to or in any administrative bureau or department, or of ascertaining liability for property, under existing laws and regulations, shall not be affected by this Act, except as provided in section one; but in all cases arising as to such property so intrusted the officer or agent shall have an opportunity to relieve himself from liability.

Act March 29, 1894, c. 49, s. 3, 28 Stat. 47.

Regulations by heads of departments.

SEC. 4. That the heads of the several Departments are hereby empowered to make and enforce regulations to carry out the provisions of this Act.

Repeal.

Act March 29, 1894, c. 49, s. 4, 28 Stat. 47.

SEC. 5. That all laws or parts of laws inconsistent with the provisions of this Act are hereby repealed.

Act March 29, 1894, c. 49, s. 5, 28 Stat. 47.

ACT AUGUST 24, 1912, c. 355. (37 Stat. 417.)

Use of furniture, although not corresponding to regulation plan.

And all furniture now owned by the United States in other public buildings and in buildings rented by the United States shall be used, so far as practicable, whether it corresponds with the present regulation plan for furniture or not.

Act August 24, 1912. c. 355, s. 1. 37 Stat. 433.

This is a provision of the sundry civil appropriation act for the fiscal year 1913, following an appropriation for furniture and repairs of same. carpets, and gas and electric-light fixtures in buildings under control of the Treasury Department. Similar provisions were contained in the similar appropriation acts for the fiscal years 1901 and thereafter.