The Secretary read the next clause, as follows: That section 179 be amended by striking out all afler the enactingclause and inserting in lieu thereof the folloivin: that, where it is not otherwise provided for in this not. It shall be the duty of the co lectors.in t'hoirrespoctive districts and they are hereby authorized.to prose cute for the recovery ofany sum or sumsthat maybe forfeited byvlrtuept' this act: and allfiiies. penalties and forfeit iireswhich maybe imposedor incurred by virtue of this act shall and may be sued for and re eovcred.wherenot othermse herein provided.in the name of the U.S. in any proper form of action or by any as propriate form of proceeding. beforeanycircuit or district courtofthoU.S. for the district within which said fine. penalty or forfeiture may have been incurred or cforo any court of compotent jurisdiction; and wherenot otherwise herein provided for. such shareas the SecyTreasuryshall by general regulations irovide. not exceedingone moiety nor more than bind!) in anyone once shall be to the useof the)erson.to be ascertained by the court who shall 1st inform of the caaltuyse. matter or thinir. Whereby any such fine. on or forfeiture shall have been incurred. on the remainder shall be to the use of the U.S.; and when any sum is paid without suit or before judgment. inion of fine penalty or forfeiture and a shareof the same is claimed by on personas in former. the ComrIntRev subject to the approval of the SecyTreasury taanrdysulinadl elpre such ricnoruli oeiilutions as the said Secre 0 upon application shall determine whether any claimant is entitled to such share and to whomthe scunc shall bepaid. And the several i ir euit and distriet eourts of tnc U.S. linll have urisdietion of all offenses against any of the prowe Oilsof this not committedwithin their reveriil districts: Provided, That no revenue officer or other person connected with or in the employof the Treesury Dept or any brunch thereof shall be entitled to receiveor shall be interestedin my share allowed to an informer under the internalrevenue lav ’3.in any case with which Fllt'll rovcnuoofficeror other person.as aforesaid shall be hereafterin any miiniicrol ficially conni oteil.unlesssuchshiireshull be recovered by the jiidizment of a court of competent jurisdiction: and it" any such officer or person as afoyresaid shall receive.from any informer or from applicant for an informer's sharc.eithrrdircetly oriiii ircctly. nny sum of money or other valuable coobntasiindienrgationfor or in consequenceof his. servicesin such iiiformer's sliiirc or in con. devotion of his interest in such informor's share. except as heroin before provided. such person shall on conviction thereof. be punished by line not exceeding “0.000 or by imprisonment not exceedini: oneyour or both.at the discretion of the court. with costsof rosccution. It islicreby declaredto be the true in ont and meaningof the presentand of all previous Drowsions of lntornnl revenue netsgranting shares informers. that no right accrues to or is vestedin an informer in any caseuntil the fine. penalty or forfeiture in such case is fixed by judrment or comro isc and when paid or collectedflie informer s inll ecoiuo entitled to his lei ralshare of the amount so adjudged or agreedupon. And enacted further. That the ComrIntRev subject to the op roval of the SecyTreasury and under such regulationsasthesaid Secretary shall prescribe shall be and is hereby authorized and empowered.to compromise any case not pending in court or if pending.with the a rural of the court havingiurisdiftionpf the case: rovirlctl. that when everin anycivd action for a penalty the informermay be a witness for the prosecution.the party against whom such penalty is claimed may be and shall be admitted as awituesson his own behalf. Evoryper long who shall receive any moneyor other valuable thing under a.threat of informing or as a consideration for not informing against an violator of this act shall on conviction thereof. be punished by a fine not exceeding $2.000o.r by imprisonment not eXneeding one year or both. at the discretion of the court. with costsof prosecution. The ComFinance reported an amendment to this clause, after the Word “jurisdiction, ” in line 3589, to strike out. the following words: And wherenot otherwise herein provided for.such shareas the SecyTreasury shall by general regulations provide. not exceedingone moiety. nor more than 65.000in anyone case shall be to the use of the person. to be ascertained by the court. who shall 1st inform of the cause.matter or whereby any such fine. penalty or forfeiture thsihna?l have been incurred and the remainder shall be to the useof the U.S.: and when any sum is paid ivithont suit, or beforejudgment in lieu offiiie penalty or forfeiture and a share of the some is claimed by any personas informer the ComrIntRev subjectto the approval of the SecyTreasury and under such general regulations as tho snid Secretary shall prescribeupon application sha ll determine whetherany claimant is entitled to such share and to whom the same shall he did. And the severalcircuit and distiiizt courts of the U.S shall have jurisdiction of all offenses against any of the provisions of this act oommitted within their several districts: Provided, That no revenue officer or other personconnectedWith or in the employof the Treasury Dept or on branch thereof shall be entitled to receive or sha I be interested in any share allowed to an informer under the internalrevunue laws. In any case with which such revenue offieer or other person.as afore said shall be hereafter in any manner otllciall connued cgtemde.unntless such share shall be recovered y the of a court of competent jurisdiction and if uny such officer or peison as n oresaid idin l receivo from any informer or from any applicant for an inlormer‘s share.either directly or indirectly. any sum of money or oiher valuable consideration for or in consequence of his servicesin obtaining such inforiner's share or in consideration of his interest in such informer‘s share. except as here lnbeforo provided.such person shall on conviction thereof.be punishedby fine not exccrrlinz.l0.0cl0o.r by imprisonment not exert dim:one year or both. at the discretion of the court, with costsof prosecution. It is herebydeclaredtobo the true intent and meaninir of the presentandof all previousprovisions of internalrevenue nets granting shares to informers, that no rightner ruesto or is vested in an informer in nny case until the fine penalty or forfeiture in such caseis fixed by iudz‘.nent or compromise and when paid or C(lll"(jlfll the informer shall become entitled to his legal share of the amount so adjudged or agreed upon. And provided further: That the ComrIntRev subject to the npprovnlnfthe SecyTreasury and under such regulations asthesaid Secretary shall prescribe shrill be and is hereby. authorized rind empowered to compromise any case not pendini: in coprt. orif pending with the approval of the court havingiuris diction of the case. And to insert in lieu thereof the followin": And where not otherwise provided for herein.such shareas the SecyTreasury shall by uen criil regulations provide. not exciwliiiir one moiety nor morethan $5.000in anyone ene shallheto the use of the person, to be ascertained by the court. which shall have Imposedor decreednny such fine. penalty or forfeiture. who shall 1st inform of the cause.matter or thing whereby such fine. penalty or forfeiture shall have beeninr urred and whenany sum is paid without suit or betbro judirinent. in lieu of fine penalty or forfeiture and a slinroot‘thos nine is claimed by any person as informer. the SecyTreasury. under general directions to h by him proscribed shall determinewhetherany churn out is entitled to such show as abovelimited and to whom the same shall be mid and shall make my rnent neeordinely. It is ereby declared to he the truo intent and ine aiiini: of the presentand all previous provisions ofinternalrevenue acts irrontimz sharestoinformersthat.no right nucruesto oris vestt d in an interim r in any en unLil the line penalty or forfeiture in such care is fixed by judgment or compromise and the amount or proceeds shall have beenpaid. when the informer shall becomeentitled to his local share of the sumadjudgedor agreedupon and received: PI‘OUl lfftTl.hat nothin: herein contained shrill be construedto limit or affectthepower of reinittini: the whole or any portion of a fine. pen nlty or forfeiture conferred on the SecyTreasury by existinglaws. The ComrIntRev shall be and is hereby.authorized and empoweredto compromise.under such regulations asthe SecyTreasury shall prescribe. any case arising under the in ternnl prove uiic laws. whether pendinr.rin court or otherwise. The several circuit anddistrict courts of the U.S shall have jurisdiction of all offensesit irninstany of the srovisions of this noteommittedwithin their several districts.