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427. Same-Banker, etc., not authorized depositary receiving public money from disbursing officer, etc.-Every banker, broker, or other person not an authorized depositary of public moneys, who shall knowingly receive from any disbursing officer, or collector of internal revenue, or other agent of the United States, any public money on deposit, or by way of loan or accommodation, with or without interest, or otherwise than in payment of a debt against the United States, or shall use, transfer, convert, appropriate, or apply any portion of the public money for any purpose not prescribed by law; and every president, cashier, teller, director, or other officer of any bank or banking association who shall violate any provision of this section is guilty of embezzlement of the public money so deposited, loaned, transferred, used, converted, appropriated, or applied, and shall be fined not more than the amount embezzled, or impris oned not more than ten years, or both. Sec. 96, id.

(While the penalty provided above does not directly apply to the military, it has been deemed wise to insert the section.)

428. Same-Embezzlement.-Any officer connected with, or employed in, the Internal-Revenue Service of the United States, and any assistant of such officer, who shall embezzle or wrongfully convert to his own use any money or other property of the United States, and any officer of the United States, or any assistant of such officer, who shall embezzle or wrongfully convert to his own use any money or property which may have come into his possession or under his control in the execution of such office or employment, or under color or claim of authority as such officer or assistant, whether the same shall be the money or property of the United States or of some other person or party, shall, where the offense is not otherwise punishable by some statute of the United States, be fined not more than the value of the money and property thus embezzled or converted, or imprisoned not more than ten years, or both. Sec. 97, id.

429. Making false certificate.-Whoever, being a public officer or other person authorized by any law of the United States to make or give a certificate or other writing, shall knowingly make and deliver as true such a certificate or writing, containing any statement which he knows to be false, in a case where the punishment thereof is not elsewhere expressly provided by law, shall be fined not more than five hundred dollars, or imprisoned not more than one year, or both. Sec. 106, id., 1107.

430. Officers, etc., not to prosecute claims against the government. Whoever, being an officer of the United States, or a person holding any place of trust or profit, or discharging any official function under, or in connection with, any Executive Department of the Government of the United States, or under the Senate or House of

Representatives of the United States, shall act as an agent or attorney for prosecuting any claim against the United States, or in any manner, or by any means, otherwise than in discharge of his proper official duties, shall aid or assist in the prosecution or support of any such claim, or receive any gratuity, or any share of or interest in any claim from any claimant against the United States, with intent to aid or assist, or in consideration of having aided or assisted, in the prosecution of such claim, shall be fined not more than five thousand dollars, or imprisoned not more than one year, or both. Sec. 109, id.

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431. Organization.-The Adjutant-General's Department shall consist of one Adjutant-General with the rank of major-general, and when a vacancy shall occur in the office of Adjutant-General on the expiration of the service of the present incumbent, by retirement or otherwise, the Adjutant-General shall thereafter have the rank, and pay of a brigadier-general, five assistant adjutants-general with the rank of colonel, seven assistant adjutants-general with the rank of lieutenant colonel, and fifteen assistant adjutants-general with the rank of major: Provided, That all vacancies created or caused by this

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section shall, as far as possible, be filled by promotion according to seniority of officers of the Adjutant-General's Department. Sec. 13, Act of Feb. 2, 1901 (31 Stat., 751).

(For the law regarding promotions in, and details to, the Adjutant-General's Department see chapter entitled Staff Departments. It has been necessary to include in this chapter certain laws which have been superseded in order to make clear the devolution of the present Adjutant-General's Department. See par. 434.)

432. The Record and Pension Office.-The division organized by the Secretary of War in his office for the preservation and custody of the records of the volunteer armies under the name of the Record and Pension Division is hereby established as now organized, and shall hereafter be known as the Record and Pension Office of the War Department. Act of May 9, 1892 (27 Stat. 27).

433. Same-Composition of.-The officers of the Record and Pension Office of the War Department shall be a chief of said office with the rank of a brigadier-general and an assistant chief of said office with the rank of major: Provided, That any person appointed to be Chief of the Record and Pension Office after the passage of this act shall have the rank of colonel. Sec. 25, Act of Feb. 2, 1901 (31 Stat. 754).

(See remarks following par. 431.)

434. Military Secretary's Department, Adjutant-General's Department and Record and Pension Office consolidated. The officers of the Adjutant-General's Department, except the Adjutant-General, and the officers of the Record and Pension Office shall hereafter constitute one department of the Army, to be known as the Military Secretary's Department; and the Adjutant-General's Office and the Record and Pension Office, heretofore constituting bureaus of the War Department, shall hereafter constitute a consolidated bureau to be known as the Military Secretary's Office of the War Department. The officers so consolidated shall be borne on one list in the order of rank held by them, and those of them who hold permanent appointments as officers of the Adjutant-General's Department or of the Record and Pension Office shall be entitled to promotion below the grade of brigadier-general, as now provided by law and in the order of their standing on said list. Except as otherwise provided herein, the laws now in force shall continue to govern the appointment, promotion, and detail of all officers of the consolidated department hereby created: Provided, That the officers of the said consolidated department shall be subject to the supervision of the Chief of Staff in all matters pertaining to the command, discipline, or administration of the existing military establishment: Provided further, That no appointments or details to the grade of assistant adjutant-general with the rank of major shall be made until the number of officers of

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