of the district SEC. 2. That no such company shall do business under the provisions of this Act beyond the limits of the State or Territory under whose laws it was incorporated and in which its principal office is located, nor beyond the limits of the District of Columbia, when such company was incorporated under its laws or the laws of the United States and its principal office is located in said District, until it shall by a written power of attorney appoint some person residing Power of attor within the jurisdiction of the court for the judicial district ney. wherein such suretyship is to be undertaken, who shall be a citizen of the State, Territory, or District of Columbia, wherein such court is held, as its agent, upon whom may be served all lawful process against such company, and who shall be authorized to enter an appearance in its behalf. A copy of such power of attorney, duly certified and authen. A copy of power attorney to be ticated, shall be filed with the clerk of the district court of filed with clerk the United States for such district at each place where a court. term of such court is or may be held, which copy, or a certified copy thereof, shall be legal evidence in all controversies arising under this Act. If any such agent shall be removed, resign, or die, become insane, or otherwise incapable of acting, it shall be the duty of such company to appoint another agent in his place as herein before prescribed, and until such appointment shall have been made, or during the absence of any agent of such company from such district, service of process may be upon the clerk of the court wherein such suit is brought, with like effect as upon an agent appointed by the company. The officer executing such process upon such clerk shall immediately transmit a copy thereof by mail to the company, and state such fact in his return. A judgment, decree, or order of a court Judgment. entered or made after service of process as aforesaid shall be as valid and binding on such company as if served with process in said district. SEC. 3. That every company before transacting any business under this Act shall deposit with the Attorney-General of the United States a copy of its charter or articles of incorporation, and a statement signed and sworn to by its president and secretary showing its assets and liabilities. If the said Attorney-General shall be satisfied that such company has authority under its charter to do the business provided for in this Act, and that it has a paid up capital of not less than two hundred and fifty thousand dollars, in cash or its equivalent, and is able to keep and perform its contracts, he shall grant authority in writing to such company to do business under this Act. When agent removed, etc. Service of pro cess. Copy of charter or articles of incorporation, etc., to be filed with U.S. Atty. Genl. sets and liabili SEC. 4. That every such company shall, in the months The company of January, April, July, and October of each year, file with to file statement during the year, the said Attorney-General a statement, signed and sworn showing its as to by its president and secretary, showing its assets and ties. liabilities, as is required by section three of this Act. And the said Attorney-General shall have the power, and it shall be his duty, to revoke the authority of any such company to transact any new business under this Act whenever in his judgment such company is not solvent or is conducting its business in violation of this Act. He may institute inquiry at any time into the solvency of said com Company may U. S. court. pany and may require that additional security be given at any time by any principal when he deems such company no longer sufficient security. SEC. 5. That any surety company doing business under bed in any the provisions of this Act may be sued in respect thereof in any court of the United States which has now or hereafter may have jurisdiction of actions or suits upon such recognizance, stipulation, bond, or undertaking, in the district in which such recognizance, stipulation, bond, or undertaking was made or guaranteed, or in the district in which the principal office of such company is located. And for the purposes of this Act such recognizance, stipulation, bond, or undertaking shall be treated as made or guaranteed in the district in which the office is located, to which it is returnable, or in which it is filed, or in the district in which the principal in such recognizance, stipulation, bond, or undertaking resided when it was made or guaranteed. Neglect or re- SEC. 6. That if any such company shall neglect or refuse fusal to pay judg. ment or decree, to pay any final judgment or decree rendered against it upon any such recognizance, stipulation, bond, or undertaking made or guaranteed by it under the provisions of this Act, from which no appeal, writ of error, or supersedeas has been taken, for thirty days after the rendition of such judgment or decree, it shall forfeit all right to do business under this Act. etc. power, etc. Company esSEC. 7. That any company which shall execute or guartopped to deny its corporate antee any recognizance, stipulation, bond, or undertaking under the provisions of this Act shall be estopped in any proceeding to enforce the liability which it shall have assumed to incur, to deny its corporate power to execute or guarantee such instrument or assume such liability. Failure to com. ply with provi sions of this act. Forfeiture. Bonds of col SEC. 8. That any company doing business under the provisions of this Act which shall fail to comply with any of its provisions shall forfeit to the United States for every such failure not less than five hundred dollars nor more than five thousand dollars, to be recovered by suit in the name of the United States in the same courts in which suit may be brought against such company under the provisions of this Act, and such failure shall not affect the validity of any contract entered into by such company. OFFICIAL BONDS. [Extract from legislative, executive, and judicial appropriation act, approved March 2, 1895 (28 Stat., 807).] SEC. 5. Hereafter all bonds of lectors of internal the Treasurer of the United States, collectors of internal filed with Secre- revenue, collectors, naval officers, surveyors, and other offitary of Treasury. cers of the customs, either as such officers or as disbursing revenue to be officers of the Treasury, bonds of the Secretary of the Senate, Clerk of the House of Representatives, and the Sergeant-at-Arms of the House of Representatives, and all such bonds now on file in the office of the Comptroller of the Treasury, shall be transmitted to the Secretary of the Treasury and filed as he may direct; and the duties now required by law of the Comptroller of the Treasury in re gard to such bonds, as the successor of the Commissioner of Customs and First Comptroller of the Treasury, shall hereafter be performed by the Secretary of the Treasury. to be examined Hereafter every officer required by law to take and ap- Official bonds prove official bonds shall cause the same to be examined at least every at least once every two years for the purpose of ascertain- two years. ing the sufficiency of the sureties thereon; and every officer having power to fix the amount of an official bond shall examine it to ascertain the sufficiency of the amount thereof and approve or fix said amount at least once in two years and as much oftener as he may deem it necessary. every four years Hereafter every officer whose duty it is to take and ap- Bonds renewed prove official bonds shall cause all such bonds to be renewed or strengthened every four years after their dates, but he may require such or oftener. bonds to be renewed or strengthened oftener if he deem such action necessary. In the discretion of such officer the requirement of a new bond may be waived for the period of service of a bonded officer after the expiration of a four-year term of service pending the appointment and qualification of his successor: Provided, That the nonperformance of any requirement of this section on the part of any official of the Government shall not be held to affect in any respect the liability of principal or sureties on any bond made or to be made to the United States: Provided further, That Period of liathe liability of the principal and sureties on all official bility covered on bonds shall continue and cover the period of service ensuing until the appointment and qualification of the successor of the principal: And provided further, That nothing in Sec. 3836, R. S., this section shall be construed to repeal or modify section thirty-eight hundred and thirty-six of the Revised Statutes bonds of the United States. official bonds. not repealed nor modified. Postal not af fected. to affect any act done or right commenced prior to the repeal. isting laws not accrued, or suit Notice to sureties and statute of limitations, p. 386. SEC. 72. Act of August 28, 1894 (28 Stat., 509), repealing and saving Repeal of exclause. All Acts and parts of Acts inconsistent with the provisions of this Act are hereby repealed, but the repeal of exist. ing laws or modifications thereof embraced in this Act shall not affect any act done, or any right accruing or accrued, or any suit or proceeding had or commenced in any civil cause before the said repeal or modifications; but all rights and liabilities under said laws shall continue and may be enforced in the same manner as if said repeal or modifications had not been made. Any offenses com mitted and all penalties or forfeitures or liabilities incurred Liabilities inprior to the passage of this Act under any statute embraced the passage of in or changed, modified, or repealed by this Act may be prosecuted or punished in the same manner and with the same effect as if this Act had not been sed. All acts of limitation, whether applicable to civil ses and proceed. Limitations. ings, or to the prosecution of offenses, or for the recovery of penalties or forfeitures embraced in or modified, changed, or repealed by this Act shall not be affected thereby; and all suits, proceedings, or prosecutions, whether civil or criminal, for causes arising or acts done or committed prior to the passage of this Act, may be commenced and 10228-23 curred prior to this act. Civil or criminal suits. prosecuted within the same time and with the same effect as if this Act had not been passed: And provided further, That nothing in this Act shall be construed to repeal the as provisions of section three thousand and fifty-eight of the amended, not re- Revised Statutes as amended by the Act approved Febru Sec. 3058, pealed. Former laws ary twenty-third, eighteen hundred and eighty seven, in respect to the abandonment of merchandise to underwriters or the salvors of property, and the ascertainment of duties thereon. Former laws made applicable to war revenue act. SEC. 31. Act of June 13, 1898 (30 Stat., 448). That all adminismade applicable.trative, special, or stamp provisions of law, including the laws in relation to the assessment of taxes, not heretofore specifically repealed are hereby made applicable to this Act. Act of June 13, 1898, to take ef fect. When the war revenue act took effect. SEC. 51. Act of June 13, 1898 (30 Stat., 448). That this Act shall take effect on the day next succeeding the date of its passage except as otherwise specially provided for. APPENDIX. CONTAINING LAWS OF A GENERAL NATURE AND MISCELLANEOUS PROVISIONS APPLICABLE TO THE ADMINISTRATION OF THE INTERNAL-REVENUE LAWS. CHAPTER 1 (P. 357 . SUITS AND PROSECUTIONS, JURISDICTION, PRACTIce, evidencE, LIENS, LIMITATIONS, ETC. Jurisdiction of district courts. State laws. Competency of witnesses. Disclosures of witnesses not to be used Costs in internal-revenue suits upon information from other than a collector, etc. Costs, when paid by defendant. Laws of the States, rules of decision, etc. Property taken under revenue laws irre- Statute of limitations. Compromises of claims and of cases after judgment. Pardons. CHAPTER 2 (p. 373). U. S. ATTORNEYS, DUTIES AS TO PROSECUTIONS, REPORTS, COMPENSATION, CLERKS OF COURTS, ETC. Employment of attorneys or counsel. Compensation as attorney or counsel only allowed in certain cases. Duty of district attorneys to prosecute delinquents and to defend officers. Reports of district attorneys. CHAPTER 3 (p. 377). DUTIES OF OFFICERS CHARGED WITH RECEIVING OR DISBURSING PUBLIC MONEYS, PENALTIES FOR EMBEZZLEMENTS, PROCEEDINGS AGAINST DELINQUENT OFFICERS, ETC. |