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 [IIovf<K Bin..] 
 
 A B1X.I., 
 
 To be entitled An Act to facilitate the detection of frauds by the dis- 
 bursing officers of the Government, with the view to the discovery 
 of frauds and peculations upon the Government, and facilitate the 
 conviction of offenders, under existing or future laws. 
 
 1 Section 1. Tlifi Congress of tin Confcderatt' States of America do 
 
 2 enact. That evf^rj disbursing officer of the Government, and every 
 
 3 one hereafter appointed, shall, before entering upon the duties of 
 
 4 his office, make out, in duplicate, a schedule or inventory, set- 
 
 5 ting forth, under oath duly administered, all the property of 
 
 6 which he was, or may be, seized or possessed, at the time of his 
 
 7 appointment, with a description thereof, one of which duplicates 
 
 8 shall be filed in the office of the Secretary of the Treasury, and 
 
 9 the other in the office of the District Court of the Confederate 
 ID States, where he resides, or resided at the time of his appoint- 
 
 1 1 ment ; aiid should any person make a wilful misstatement in tho 
 
 12 execution of such schedule or inventory, he shall be deemed guilty 
 
 13 of false swearing, and, upon conviction thereof, be subject to & 
 
 14 fine of not less than one thousand dollars, nor more than ten 
 
 15 thousand dollars, and imprisonment for not less than one year, 
 
2 
 
 16" nur more th;in ten j'ears; an<l in the trial of any officer, or in 
 
 17 any ruit or prosecution ;j gainst any officer based upon alleged 
 
 18 frauds or peculations upon the Government, ownership by the 
 
 19 defendant of other property, money or eftVcts, not set forth in 
 
 20 Bueh schedult^or inventory, and not the natural increase or accu- 
 
 21 mulation of or from property set forth tlierein, shall he held to 
 t2 be pre(*umptive evideiice Hgainst him. 
 
 1 Sm;. 2. Collatteral proof ntay be adduced by the Government, 
 
 3 to establish the incorrootneHs or falsity of the schedule before 
 
 3 mentioned ; and all the overplus of pa-oporry \vhich any of said 
 
 4 officials may be found to poHsess beyond the amount possessed at 
 
 5 the time of their indui-tion into office, and for which they cannot 
 
 6 satisfactorily «ccount. so a^ to show clearly that such overplus did 
 
 7 not accrue from the use or employment of Government funds, shall 
 
 8 be recognized as the property of the Government, and be subject 
 
 9 to be seir.ed and disp»o«}ed of for, and on account of the Govern- 
 • 10 ment. The District Court of the dintriet in which the party may 
 
 11 reside, or i)i which the schedule ia required to be filed under this 
 
 12 act, shall have jurisdiction to condemn the property of such party 
 
 13 as hereinbefore provided to be neiaed, for the use of the Govern- 
 
 14 ment. 
 
 1 Skc. a. In all cases where prosecutions, under this act, shall 
 
 2 have been commenced at the instance of any one giving informa- 
 
 3 tion cf the violation thereof, and becoming the prosecutor of the 
 
s 
 
 t alleged culprit, sairl prosecutor shall he entitled to one-fourth of 
 
 5 the whole Hmounr which shall be seized, and condemned by the 
 
 H Governuient, as heroin1>efore provided. 
 
 1 Si:c. 4. (.)ftences, under this act, may be prosiccuted in any Dis- 
 
 1 irict r'ourt of the Confederate States, or any court of the State, 
 
 iJ county, parish or district, having jurisdiction of such oflfences. 
 1 Skc. b. The schedule required by the first section of this act, 
 
 "i or H certitiiid copy thereof, yhall he received in evidence, on a 
 
 ;} tnal of :iny of the ofionoo>< enumerated in this act. 
 \ Skc. fl. All disbursing oflicerf* who shall fail, or refuse to fill 
 
 :Z the soheduh* requirevi by this act, for twenty days after being re- 
 
 3 quired to do so, which requirement nhall be made by the chief of 
 
 4 the department from which he holds his commission, shall be Huh- 
 
 5 ject to a fine of one thousand dollars, and enrolled under the con- 
 tv Hcriptiou acts now in force ; and in all cases where such failure 
 
 7 or refusal shall ottcur, it shall be competent for the Government 
 
 8 to introduce other evidence, to ascertain the property possessed 
 f> by the officer so failing to furnish a schedule, at the time of his 
 
 10 induction into office.