4 
OFFICERS OF INTERNAL REVENUE 
the money or property received or demanded, and be 
imprisoned for not less than one nor more than ten 
years. 
Accepting illegal fees, ete. Section 18, act of May 28, 
1896 (29 Stat., 140). 
72 Sec. 251. The Secretary of the Treasury shall make 
Secretary to and issue from time to time such instructions and regu- 
issue instructions lati ®  % x 
nd regulations to lations to the several collectors, who may re- 
collectors. ceive Treasury notes, United States notes, or other securi- 
ties of the United States, * * * as he shall deem 
best calculated to promote the public convenience and 
security, and to protect the United: States, as well as indi- 
viduals, from fraud and loss; he shall prescribe forms of 
entries, oaths, bonds, and other papers, and rules and 
regulations, not inconsistent with law, to be used under 
and in the execution and enforcement of the various pro- 
visions of the internal-revenue laws, * * *; he shall 
sive such directions to collectors and prescribe such rules 
and forms to be observed by them as may be necessary 
tor the proper execution of the law; * * *. 
‘Regulations of the Secretary of the Treasury adopting 
different forms for use in applications for abatement of 
assessment and for return of moneys alleged to have been 
wrongfully collected as such have force of law and will be 
judicially noticed by Federal courts. (Hastings v. Herold, 
184 Fed., 759; James v. Hicks, 110 U. S., 272. Rock Island, 
A. & L. R. R. Co. v. United States, 254 U. 8.,, 141. See also 
Maryland Casualty Co. v. United States, 251 U. S., 342; 
Monroe Cider Vinegar & Fruit Co. ». Riordan, 274 Fed. 
736 (T. D. 3226).) 
[Act of January 26, 1927 (44 Stat., 1033). (Extract 
from appropristion act.) Provided further, That no 
part of this amount shall be used in defraying the ex- 
penses of any officer, designated above, subpcenaed by 
the United States court to attend any trial before a 
United States court or preliminary examination before 
any United States Commissioner, which expenses shall 
be paid from the appropriation for “ Fees of witnesses. 
Inited States courts.” 
Witness fees. 
This provision appears in the successive appropriation 
acts, incorporated in the appropriations for internal reve 
nue. See the successive appropriation acts since 1920, in 
chapter 1, “ The Commissioner of Internal Revenue.” 
[Left blank in United States Code for expansion. ] 
74-90