OFFICERS OF INTERNAL REVENUE 
Under the Constitution of the United States all its officers 
were appointed by the President, by and with the consent 
of the Senate, or by a court of law or the head of a depart- 
ment” (members of the Cabinet), and that unless so ap- 
pointed they are not, “strictly speaking,” officers of the 
United States. (United States v. Mouat, 124 U. S., 303, 
307.) 
Congress may use the word “officer” in a more popular 
sense and the courts in construing an act of Congress must 
ascertain its meaning. (United States v. Hendee, 124 
U. 8, 309.) 
It would seem to be clear that the recognition in a Fed: 
eral statute of a person in the public employ as an officer 
of the United States constitutes the person such officer 
(26 Op. Atty. Gen., 363.) 
As to a Member of Congress being an officer. (17 Op. 
Atty. Gen., 420; Lamar v. United States, 241 U. S., 103.) 
Extortion is defined as ‘the unlawful taking by an 
officer under color of his office, of any money or thing of 
value that is not due to him, or more than his due, or before 
it is due.” (4 Blacks. Com., 141.) 
Knowingly demanding greater sums than are authorized 
by law. (United States v. Highleyman, 22 Int. Rev. Rec, 
138; Fed. Cas. No. 15361.) 
Violation of law on the part of a United States gauger in 
receiving money from a rectifier for gauging spirits. 
(United States v. Brunjes, 36 Int. Rev. Rec. 47.) 
Conspiracy. Officers who conspire with others to de- 
fraud the United States may be prosecuted under section 
3169 or section 37 of the Criminal Code; Appendix. page 1237. 
Indictment of storekeeper-gauger for negligently permit- 
ting a violation of law. Intent not necessarily an ingre 
dient. (Mason v. United States, 162 Fed., 23; T. D. 1408. 
Cert. denied 214 U. S,, 519.) 
Extortion by internal-revenue informers. Section 145. 
act March 4, 1909, Appendix, page 1240 
Bribery. Sections 39 and 117, act March 4, 1909, Ap- 
pendix, pages 1239 and 1228. 
Embezzlement. Sections 86, 87, 89. 90, 91, 93, 94, Act 
March 4, 1909 (35 Stat., 1088), Appendix. page 1232, etc. 
Penalty for failure to make reports. Section 1780; super- 
seded by section 101, Criminal Code, act March 4, 1909 (35 
Stat. 1088) ; Appendix, page 1235. 
False acknowledgments. Section 31, act March 4, 1909 
{Criminal Code, 35 Stat., 1094). Appendix, page 1226. 
Penalty for making false certificate, ete. Section 106, 
act March 4. 1909 (Criminal Code, 35 Stat., 1107). Appen- 
dix, page 1227. 
No limitation of suits against officers. See “Statute of 
limitations,” Appendix, page 1142. 
Officers forbidden to aid violators of internal-revenue 
laws in preparing statements or affidavits. (T. D. 1607.) 
Officers forbidden to act as agents for prosecution of 
claims or receiving any gratuity or share or interest in 
any claim. Section 109, Criminal Code, Appendix. page 1229, 
Two offenses constituting substantially one offense joined 
in the same indictment ; a separate sentence rendered on the 
verdict of each count illegal. (Ex parte Joyce, 23 Int 
Rev. Rec, 297; 13 Fed. Cas. No. 7556.) 
Officers prohibited from soliciting for advertising from 
taxpayers. (T. D. 2227.) 
Sec. 1. [Act of March 1, 1879 (20 Stat., 327).] That 
any collector of internal revenue, or any deputy collector 
or other employee of, or person acting for, such collector. 
who shall issue any stamp or stamps indicating the pay 
M1 
Collector, etc., 
ssuing stamps 
refore payment.