fined not more than five hundred dollars, and imprisoned not more than two years. Sec. 35 Act of Mar. 4, 1909, Criminal Code (35 Stat. 1095).

221. Priority of.-Whenever any person indebted to the United States is insolvent, or whenever the estate of any deceased debtor, in the hands of the executors or administrators, is insufficient to pay all the debts due from the deceased, the debts due to the United States shall be first satisfied; and the priority hereby established shall extend as well to cases in which a debtor, not having sufficient property to pay all his debts, makes a voluntary assignment thereof, or in which the estate and effects of an absconding, concealed, or absent debtor are attached by process of law, as to cases in which an act of bankruptcy is committed. Sec. 3466, R. S.

[U. S. v. Fisher, 2 Cr., 358; U. S. v. Hooe, 3 Cr., 73; Harrison v. Sterry, 5 Cr., 289; Prince v. Bartlett, 8 Cr., 431; U. S. v. Bryan, 9 Cr., 374; Thelusson v. Smith, 2 Wh., 396; U. S. v. Howland, 4 Wh., 108; Conard v. Insurance Company, 1 Pet., 386; Hunter v. U. S., 5 Pet., 173; U. S. v. State Bank, 6 Pet., 29; U. S. v. Hack, 8 Pet., 271; Brent v. Bank of Washington, 10 Pet., 596; Beaston v. Farmers' Bank, 12 Pet., 102; U. S. v. Herron, 20 Wall., 251; Bayne et al., Trustees, v. U. S. 93 U. S., 642.]

222. Liability of executors, etc.-Every executor, administrator, or assignee, other person, who pays any debt due by the person or estate from whom or for which he acts, before he satisfies and pays the debts due to the United States from such person or estate, shall become answerable in his own person and estate for the debts so due to the United States, or for so much thereof as may remain due and unpaid. Sec. 3467, R. S. (See sec. 5101, R. S.)

(See Field v. U. S., 9 Pet., 182; Brent v. Bank of Washington, 10 Pet., 596.) 223. Priority of surety who has paid the amount due on the bond of an insolvent principal.-Whenever the principal in any bond given to the United States is insolvent, or whenever, such principal being deceased, his estate and effects which come to the hands of his executor, administrator, or assignee, are insufficient for the payment of his debts, and, in either of such cases, any surety on the bond, or the executor, administrator, or assignee of such surety pays to the United States the money due upon such bond, such surety, his executor, administrator, or assignee, shall have the like priority for the recovery and receipt of the moneys out of the estate and effects of such insolvent or deceased principal as is secured to the United States; and may bring and maintain a suit upon the bond, in law or equity, in his own name, for the recovery of all moneys paid thereon.1 Sec. 3468, R. S.

The priority given in this section to sureties does not apply to sureties on a recognizance in a criminal case. (U. S. v. Rydor, 110 U. S., 729; U. S. v. Fisher, 2 Cr., 358; U. S. v. Hooe, 3 Cr., 73; Prince v. Bartlett, 8 Cr.. 431; U. S. v. Bryan, 9 Cr., 374; Thelusson v. Smith, 2 Wh., 396; U. S. v. Howland, 4 Wh., 108; Conard v. Insurance Company, 1 Pet., 439; Hunter v. U. S., 5 Pet., 173; Child v. Shoemaker, 1 Wash., 494; U. S. v. King, Wall, C. C., 12; Johns v. Brodhag, 1 Cr. C. C., 235).

224. Distress warrant.-Whenever any collector of the revenue, receiver of public money, or other officer, who has received the public money before it is paid into the Treasury of the United States, fails to render his account or pay over the same in the manner or within the time required by law, it shall be the duty of the proper Auditor to cause to be stated the account of such officer, exhibiting truly the amount due to the United States, and to certify the same to the Solicitor of the Treasury, who shall issue a warrant of distress against the delinquent officer and his sureties directed to the marshal of the district in which such officer and his sureties reside. Where the officer and his sureties reside in different districts, or where they or either of them reside in a district other than that in which the estate of either may be, which it is intended to take and sell, then such warrant shall be directed to the marshals of such districts, respectively. See 3625, R. S.

225. Contents.-The warrant of distress shall specify the amount with which such delinquent is chargeable and the sums, if any, which have been paid. Sec. 3626, R. S.

226. Execution against officer.-The marshal authorized to execute any warrant of distress shall, by himself or by his deputy, proceed to levy and collect the sum remaining due, by distress and sale of the goods and chattels of such delinquent officer, having given ten days' previous notice of such intended sale, by affixing an advertisement of the articles to be sold at two or more public places in the town and county where the goods or chattels were taken, or in the town or county where the owner of such goods or chattels may reside. If the goods and chattels be not sufficient to satisfy the warrant, the same may be levied upon the person of such officer, who may be committed to prison, there to remain until discharged by due course of law. Sec. 3627, R. S.

227. Same Against surety.—If the delinquent officer absconds, or if goods and chattels belonging to him can not be found sufficient to satisfy the warrant, the marshal or his deputy shall proceed, notwithstanding the commitment of the delinquent officer, to levy and collect the sum which remains due by such delinquent, by the distress and sale of the goods and chattels of his sureties; having given ten days' previous notice of such intended sale, by affixing an advertisement of the articles to be sold at two or more public places in the town or county where the goods or chattels were taken, or in the town or county where the owner resides. Sec. 3628, R. S.

228. Amount of levy a lien.-The amount due by any delinquent officer is declared to be a lien upon the lands, tenements, and hereditaments of such officer and his sureties, from the date of a levy in pursuance of the warrant of distress issued against him or them, and a record thereof made in the office of the clerk of the district court

of the proper district, until the same is discharged according to law. Sec. 3629, R. S.

229. Lands to be sold.-For want of goods and chattels of a delinquent officer or his sureties, sufficient to satisfy any warrant of distress issued pursuant to the foregoing provisions, the lands, tenements, and hereditaments of such officer and his sureties, or so much thereof as may be necessary for that purpose, after being advertised for at least three weeks in not less than three public places in the county or district where such real estate is situate, before the time of sale, shall be sold by the marshal of such district or his deputy. Sec. 3630, R. S.

230. Disposal of surplus moneys.-All moneys which may remain of the proceeds of sales, after satisfying the warrant of distress, and paying the reasonable costs and charges of the sale, shall be returned to such delinquent officer or surety, as the case may be. Sec. 3632, R. S.

231. Distress warrants to be issued-When and by whom.—Whenever any officer employed in the civil, military, or naval service of the Government, to disburse the public money appropriated for those branches of the public service, respectively, fails to render his accounts, or to pay over, in the manner and in the times required by law, or by the regulations of the Department to which he is accountable, any sum of money remaining in his hands, it shall be the duty of the proper Auditor, as the case may be, who shall be charged with the revision of the accounts of such officer, to cause to be stated and certified the account of such delinquent officer to the Solicitor of the Treasury, who is hereby authorized and required immediately to proceed against such delinquent officer, in the manner directed in the six preceding sections. Sec. 3633, R. S.

232. Same-To be issued against all delinquent fiscal officers and their sureties.-All the provisions relating to the issuing of a warrant of distress against a delinquent officer shall extend to every officer of the Government charged with the disbursement of the public money, and to their sureties, in the same manner and to the same extent as if they were herein described and enumerated. Sec. 3634, R. S.

233. Same-Postponement.-With the approval of the Secretary of the Treasury, the institution of proceedings by a warrant of distress may be postponed, for a reasonable time, in cases where, in his opinion, the public interest will sustain no injury by such postponement. Sec. 3635, R. S.

234. Bill of complaint-Injunction by United States District Court.-Any person who considers himself aggrieved by any warrant of distress issued under the foregoing provisions may prefer a bill of complaint to any district judge of the United States, setting

forth therein the nature and extent of the injury of which he complains; and thereupon the judge may grant an injunction to stay proceedings on such warrant altogether, or for so much thereof as the nature of the case requires. But no injunction shall issue till the party applying for it gives bond, with sufficient security, in a sum to be prescribed by the judge, for the performance of such judgment as may be awarded against him; nor shall the issuing of such injunction in any manner impair the lien produced by the issuing of the warrant. And the same proceedings shall be had on such injunction as in other cases, except that no answer shall be necessary on the part of the United States, and if, upon dissolving the injunction, it appears to the satisfaction of the judge that the application for the injunction was merely for delay, the judge may add to the lawful interest assessed on all sums found due against the complainant such damages as, with such lawful interest, shall not exceed the rate of ten per centum a year. Such injunction may be granted or dissolved by the district judge either in or out of court. Sec. 3636, R. S.

235. Injunction by United States Circuit Court.-When the district judge refuses to grant an injunction to stay proceedings on a distress warrant, as aforesaid, or dissolves such injunction after it is granted, any person who considers himself aggrieved by the decision in the premises may lay before the circuit justice, or circuit judge of the circuit within which such district lies, a copy of the proceeding had before the district judge; and thereupon the circuit justice or circuit judge may grant an injunction, or permit an appeal, as the case may be, if, in his opinion, the equity of the case requires it. The same proceedings, subject to the same conditions, shall be had upon such injunction in the circuit court as are prescribed in the district court. Sec. 3637, R. S.

236. Rights of United States not impaired.-Nothing contained in the provisions of this title relating to distress warrants shall be construed to take away or impair any right or remedy which the United States might have, by law, for the recovery of taxes, debts, or demands. Sec. 3638, R. S.

MISCELLANEOUS PROVISIONS.

237. Requisitions-Warrants-Advances.-Every requisition for an advance of money1 before being acted on by the Secretary of the Treasury, shall be sent to the proper Auditor for action thereon as required by section twelve of this act.

1

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1 Section 8 of the act of July 31, 1894, has no application to the questions respecting the advance of funds which, under this section, are subject to the decision of the Auditor, with a review by the Secretary of the Treasury. (1 Comp. Dec., 409.)

'See par. 196, ante.

All warrants, when authorized by law and signed by the Secretary of the Treasury, shall be countersigned by the Comptroller of the Treasury, and all warrants for the payment of money shall be accompanied either by the Auditor's certificate, mentioned in section seven of this act, or by the requisition for advance of money, which certificate or requisition shall specify the particular appropriation to which the same should be charged, instead of being specified on the warrant, as now provided by section thirty-six hundred and seventy-five of the Revised Statutes; and shall also go with the warrant to the Treasurer, who shall return the certificate or requisition to the proper Auditor, with the date and amount of the draft issued indorsed thereon. Requisitions for the payment of money on all audited accounts, or for covering money into the Treasury, shall not hereafter be required. And requisitions for advances of money shall not be countersigned by the Comptroller of the Treasury. Sec. 11, Act of July 31, 1894 (28 Stat. 209).

238. Compromise of claims.-Upon a report by a district attorney, or any special attorney or agent having charge of any claim in favor of the United States, showing in detail the condition of such claim, and the terms upon which the same may be compromised, and recommending that it be compromised upon the terms so offered, and upon the recommendation of the Solicitor of the Treasury, the Secretary of the Treasury is authorized to compromise such claim accordingly. But the provisions of this section shall not apply to any claim arising under the postal laws.1 Sec. 3469, R. S.

239. Set-off.-When any final judgment recovered against the United States or other claim duly allowed by legal authority, shall be presented to the Secretary of the Treasury for payment, and the plaintiff or claimant therein shall be indebted to the United States in any manner, whether as principal or surety, it shall be the duty of the Secretary to withhold payment of an amount of such judgment or claim equal to the debt thus due to the United States; and if such plaintiff or claimant assents to such set-off, and discharges his judgment or an amount thereof equal to said debt or claim, the Secretary shall execute a discharge of the debt due from the plaintiff to the United States. But if such plaintiff, or claimant, denies his indebtedness to the United States, or refuses to consent to the set-off, then the Secretary shall withhold payment of such further amount of such judgment, or claim, as in his opinion will be sufficient to cover all legal charges and costs in prosecuting the debt of the

1

Compromise of claims.-Claims against the United States which are disputed by the officers authorized to adjust such accounts may be compromised, and if the claimant voluntarily enters into such a compromise and accepts a smaller sum than the claim and executes a discharge in full for the whole claim, he is bound by the adjustment and can not sue for what he has voluntarily relinquished. (Sweeny v. U. S., 17 Wall., 75, 77; Mason v. U. S., id., 67; U. S. v. George, 6 Blatch., 406.)