OFFICERS OF INTERNAL REVENUE 
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shall receive any injury to his person or property in the 
discharge of his duty, under any law of the United 
States for the collection of taxes, he shall be entitled to 
maintain suit for damage therefor, in the circuit court * 
of the United States, in the district wherein the party 
doing the injury may reside or shall be found. 
This section applies to internal-revenue agents as fully as 
to internal-revenue officers. See R. S. 3152, amended (U. S. 
C., sec. 33), supra. 
Indictment alleging killing by defendants of revenue 
officers engaged in search for distilled spirits: indictment 
for conspiracy and murder under R. 8. 5508, 5509. (United 
States v. Patrick, 54 Fed., 338.) 
Conspiracy to prevent persons from accepting office. Sec- 
tion 5518; section 21, act of March 4, 1909. Appendix. 
page 1237. 
Penalty for falsely assuming to be an officer. Section 
5448, act of April 18, 1884; reproduced in section 32, Crimi 
nal Code, act of March 4, 1909 (35 Stat., 1088). Appendix, 
age 1236. 
° Penalties for obstructing officers. Section 3177 (sec. 92, 
U. 8. C.) ; section 3276 (sec. 299, U. 8S. C.) ; sections 65 and 
140, Criminal Code. Appendix, pages 1244 and 1242. 
For rescuing prisoners and property. Section 3177 (sec 
92, U. 8. C.) ; sections 71 and 143, Criminal Code. Appendix, 
pages 1244 and 1243. 
Sec. 1790. No officer or clerk whose duty it is to make 
payments on account of the salary or wages of any officer 70 
or person employed in connection with the customs or the ghsttielion on 
internal-revenue service, shall make any payment to any x 
officer or person so employed on account of services ren- 
dered, or of salary, unless such officer or person so to be 
paid has made and subscribed an oath that, during the 
period for which he is to receive pay, neither he, nor any 
member of his family has received, either personally or 
by the intervention of another party, any money or com- 
pensation of any description whatever, nor any promises 
for the same, either directly or indirectly, for services 
rendered or to be rendered, or acts performed or to be 
performed, in connection with the customs or internal 
revenue; or has purchased, for like services or acts, from 
any importer, if affiant is connected with the customs, or 
manufacturer, if affiant is connected with the Internal- 
Revenue Service, consignee, agent, or customhouse broker, 
or other person whomsoever, any merchandise, at less 
than regular retail market prices therefor. 
Sec. 3170. Every district attorney or marshal who 
demands, or accepts, or attempts to collect, directly or 
indirectly, as payment or gift or otherwise, any sum of 
money or other property of value for the compromise, 
adjustment, or settlement of any charge or complaint 
for any violation or alleged violation of any provision of 
the internal-revenue laws, except as expressly authorized 
by law to do so, shall be held to be guilty of a misde- 
meanor, and shall be fined in double the sum or value o 
* Now district court. (Act of Mar. 3. 1911, sec. 291: 36 Stat.. 1167.)