50) 
OFFICERS OF INTERNAL REVENUE 
and others, denounces the practice as detrimental to the 
public service and against the interests of the Govern- 
ment. (TT. D. 831.) 
64 Sec. 3169. Every officer or agent appointed and acting 
Officers of in- $ : 
oofeers of in under the authority of any revenue law of the United 
Se hy e 5 oe St ates— 
hate tee First. Who is guilty of any extortion or willful oppres- 
and of other of gion under color of law; or, 
Second. Who knowingly demands other or greater sums 
than are authorized by law, or receives any fee, compen- 
sation, or reward, except as by law prescribed, for the 
performance of any duty; or, 
Third. Who willfully neglects to perform any of the 
duties enjoined on him by law; or, 
Fourth. Who conspires or colludes with any other per- 
son to defraud the United States; or, 
Fifth. Who makes opportunity for any person to de- 
fraud the United States; or, 
Sixth. Who does or omits to do any act with intent to 
anable any other person to defraud the United States; or, 
Seventh. Who negligently or designedly permits any 
violation of the law by any other person; or, 
Eighth. Who makes or signs any false entry in any 
book, or makes or signs any false certificate or return, in 
any case where he is by law or regulation required to 
make any entry, certificate, or return; or, 
Ninth. Who, having knowledge or information of the 
violation of any revenue law by any person, or of fraud 
committed by any person against the United States under 
any revenue law, fails to report, in writing, such knowl- 
edge or information to his next superior officer and to the 
Commissioner of Internal Revenue; or, 
Tenth. Who demands, or accepts, or attempts to col- 
lect, directly or indirectly, as payment or gift, or other- 
wise, any sum of money or other thing of value for the 
compromise, adjustment, or settlement of any charge or 
complaint for any violation or alleged violation of law, 
except as expressly authorized by law so to do, shall be 
dismissed from office, and shall be held to be guilty of a 
misdemeanor, and shall be fined not less than one thou- 
sand dollars nor more than five thousand dollars, and be 
imprisoned not less than six months nor more than three 
years. The court shall also render judgment against the 
said officer or agent for the amount of damages sustained 
in favor of the party injured, to be collected by execution. 
One half of the fine so imposed shall be for the use of the 
United States, and the other half for the use of the in- 
former, who shall be ascertained by the judement of the 
court. 
This section applies to internal-revenue agents as fully as 
to internal-revenue officers. See R. S. 3152, amended. (Sec. 
33, U. 8. C.) 
Who are officers? (United States v. Hartwell, 6 wall, 
385; United States v. Germaine, 99 U. S., 508: 26 Op. Atty. 
Gen.. 363: 27 1d., 219.)