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of Internal Revenue the full particulars relating to the same ; and he shall, immediately after the end of each term of the court in which suit or proceeding is pending, forward to the said commissioner a full and particular statement of its condition. Sec. 827. When a district attorney appears by direction of the
Secretary or Solicitor of the Treasury, on behalf of any Compensation
officer of the revenue in any suit against such officer, for any act done by him, or for the recovery of any
money received by him and paid into the treasury in the performance of his official duty, he shall receive such compensation as may be certified to be proper by the court in which the suit is brought, and approved by the Secretary of the Treasury.
of district attorney for de fense of revenue officers.
Case of execu
In other respects laws of State to be rules of decision as to com
EVIDENCE. SEC. 858. In the courts of the United States no witness shall be
excluded in any action on account of color, or in any civil action because he is a party to or interested in the issue tried : Provided, That in actions by or against
executors, administrators, or guardians, in which judgment may be rendered for or against them, neither party shall be
allowed to testify against the other, as to any transaction
with, or statement by, the testator, intestate, or ward, unless called to testify thereto by the opposite party, or required to
testify thereto by the court. In all other respects, the laws of the State in which the court is held shall be the
rules of decision as to the competency of witnesses in petency. the courts of the United States in trials at common law, and in equity and admiralty.
This section construed. Potter, Ex'r, v. National Bank, 102 U. S. 163. Sec. 860. No pleading of a party, nor any discovery or evidence
obtained from a party or witness by means of a judicial witnesses not proceeding in this or any foreign country, shall be given against them in in evidence or in any manner used against him or his criminal cases.
property or estate, in any court of the United States in any criminal proceeding, or for the enforcement of any penalty or forfeiture : Provided, That this section shall not exempt any party or witness from prosecution and punishment for perjury committed in discovering or testifying as aforesaid.
In a case where the defendants pleaded in bar of the action that they had been promised immunity from prosecution in consideration that they
would testify truthfully against certain officials in the Internal Revenue Service, which contract had been performed on their part, it was held that if an accomplice, when examined as a witness by the public prosecutor, discloses fully and fairly the guilt of himself and his associates, he will not be prosecuted for the offense disclosed ; but he cannot by law plead such facts in bar of any indictment against him, nor avail himself of it upon his trial, for it is merely an equitable title to the mercy of the executive, subject to the conditions before stated, and can only come before the court by way of application to put off the trial in order to give the prisoner time to apply to the executive for that purpose. United States v. Ford, and other whiskey cases, 9 Otto, 594.
Act March 16, 1878 (20 Stat. 30). That in the trial of all indictments, informations, complaints, and other proceedings against Persons persons charged with the commission of crimes, offenses, crime can be and misdemeanors, in the United States courts, Territo witnesses in rial courts, and courts-martial, and courts of inquiry, behalf. in any State or Territory, including the District of Columbia, the person so charged shall, at his own request but not otherwise, be a competent witness.
And his failure to make such request shall not create any presumption against him.
Sec. 882. Copies of any books, records, papers, or documents in any of the executive departments, authenticated Certified counder the seals of such departments, respectively, mexecutive shall be admitted in evidence equally with the originals de marsible to thereof.
Barnes v. Schneider, 9 Wall. 253 ; Block v. United States, 7 Court of Claims, 406. See, also, Sec. 886. An act to amend the customs revenue laws and to repeal moieties. Approved June
22, 1874 (18 Stat. 187).
SEC. 5. That in all suits and proceedings other than criminal arising under any of the revenue laws of the United States, the attorney representing the government, when- Motion of
attorney for ever, in his belief, any business-book, invoice, or paper, production of belonging to or under the control of the defendant or etc., in suits claimant, will tend to prove any allegation made by the criminal. United States, may make a written motion, particularly describing such book, invoice, or paper, and setting forth the allegation which he expects to prove ; and thereupon the Notice from court in which suit or proceeding is pending may, at its discretion, issue a notice to the defendant or claimant books, etc.
court to produce such
Service of notice.
to produce such book, invoice, or paper in court, at a day or hour to
be specified in said notice, which, together with a copy
of said motion, shall be served formally on the defendant or claimant by the United States marshal by delivering to him a certified copy thereof, or otherwise serving the same as original
notices of suit in the same court are served ; and if the produce defendant or claimant shall fail or refuse to produce such books, etc., to be taken as book, invoice, or paper in obedience to such notice, the allegation, allegation stated in the said motion shall be taken as unless, etc.
confessed unless his failure or refusal to produce the same shall be explained to the satisfaction of the court. And if pro
duced, the said attorney shall be permitted, under the Attorney to be permitted direction of the court, to make examination (at which to examine;
examination the defendant or claimant, or his agent, may be present) of such entries in said book, invoice, or paper as relate to or tend to prove the allegation aforesaid, and may offer
the same in evidence on behalf of the United States.
But the owner of said books and papers, his agent or custody of books, etc.
but owner or agent to have
attorney, shall have, subject to the order of the court, the custody of them, except pending their examination in court as aforesaid.
In the case of Boyd v. United States, 116 U. S. 617, this statute was fully considered, and it was held that any proceeding under it to compel the production of a person's private books and papers in proceedings which, although civil in form, are of a quasi-criminal nature, such as an action in rem to forfeit his property for alleged fraud against the revenue law, is unconstitutional and void as being an unreasonable search and seizure within the meaning of the fourth amendment to the constitution. Sec. 5392. Every person who, having taken an oath before a
competent tribunal, officer, or person, in any case in Perjury.
which a law of the United States authorizes an oath to be administered, that he will testify, declare, depose, or certify truly, or that any written testimony, declaration, or deposition, or certificate by him subscribed is true, willfully and contrary to such oath states or subscribes any material matter which he does not be lieve to be true, is guilty of perjury, and shall be punished by a fine of not more than two thousand dollars, and by imprisonment, at hard labor, not more than five years; and shall, moreover, thereafter be incapable of giving testimony in any court of the United States until such time as the judgment against him is reversed.
Laws of States
LAWS OF STATES AND FORMS OF PROCEEDING IN STATE COURTS TO
BE FOLLOWED BY UNITED STATES COURTS WHEN APPLICABLE.
SEC. 721. The laws of the several States, except where the constitution, treaties, or statutes of the United States otherwise require or provide, shall be regarded as the rules of derules of decision in trials at common law, in the courts of the United States, in cases where they apply.
Sec. 914. The practice, pleadings, and forms and modes of proceeding in civil causes other than equity and admiralty causes, in the circuit and district courts, shall con- practice to form, as near as may be, to the practice, pleadings, and forms and forms and modes of proceeding existing at the time in ceeding in like causes in the courts of record of the State within which such circuit or district courts are held, any rule of court to the contrary notwithstanding.
modes of pro
Sec. 1. Act of Aug. 1, 1888 (25 Stat. 357). That judgments and decrees rendered in a circuit or district court of the Judgment United States within
State shall be liens on property judgment throughout such State, in the same manner and to the same extent and under the same conditions only as if such judgments and decrees had been rendered by a court of general jurisdiction of such State : Provided, That whenever the laws of any State require a judgment or decree of a State court to be registered, recorded, docketed, indexed, or any other thing to be done in a particular manner, or in a certain office or county or parish in the State of Louisiana, before a lien shall attach, this act shall be applicable therein whenever, and only whenever, the laws of such State shall authorize the judgments and decrees of the United States courts to be registered, recorded, docketed, indexed, or otherwise conformed to the rules and requirements relating to the judgments and decrees of the courts of the State.
SEC. 2. That the clerks of the several courts of the United States shall prepare and keep in their respective offices
Indices by complete and convenient indices and cross-indices of the clerks of judgment records of said courts, and such indices and records shall at all times be open to the inspection and examination of the public.
Sec. 3. Nothing herein shall be construed to require the docket
ing of a judgment or decree of a United States court, or the filing
of a transcript thereof, in any State office within the same
county or parish in the State of Louisiana in which the judgment or decree is rendered, in order that such judgment or decree may be a lien on any property within such county. Sec. 966. Interest shall be allowed on all judgments in civil
causes recovered in a circuit or district court, and may judgments.
be levied by the marshal under process of execution issued thereon, in all cases where, by the law of the State in which such court is held, interest may be levied under process of execution on judgments recovered in the courts of such State ; and it shall be calculated from the date of the judgment, at such rate as is allowed by law on judgments recovered in the courts of such State.
Sec. 969. When a suit for the recovery of any penalty or for
feiture 'accruing under any law providing internal
revenue is brought upon information received from other than cor any person other than a collector, deputy collector, or lector, etc.
inspector of internal revenue, the United States shall not be subject to any costs of suit.
See, also, Sec. 3214.
Costs in internal revenue suits upon information from
Sec. 974. When judgment is rendered against the defendant in
a prosecution for any fine or forfeiture incurred under a paid by defend. statute of the United States, he shall be subject to the
payment of costs ; and, on every conviction for any other offense not capital, the court may in its discretion award that the defendant shall pay the costs of the prosecution.
Sec. 916. The party recovering a judgment in any common law Execution pro
circuit or district court shall be entitled to ceedings gov
similar remedies erned by State
upon the same, by execution or otherlaws.
wise, to reach the property of the judgment debtor, as are now provided in like causes by the laws of the State in which such court is held, or by any such laws hereafter enacted, which may be adopted by general rules of such circuit or district court; and such courts may from time to time, by general rules, adopt such State laws as may hereafter be in force in such State in relation to remedies upon judgments, as aforesaid, by execution or otherwise.