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collecting agency so designated and the Federal agencies for which it is to act as agent. Any such order may be modified from time to time by the Director as circumstances may require, but no such modification shall be made except after investigation and hearing as hereinbefore provided.

(c) Independent collection by an agency as prohibited. While any such order or modified order is in effect, no Federal agency covered by such order shall obtain for itself any information which it is the duty of the collecting agency designated by such order to obtain.

(d) Determination for necessity of information; hearing. Upon the request of any party having a substantial interest, or upon his own motion, the Director is authorized within his discretion to make a determination as to whether or not the collection of any information by any Federal agency is necessary for the proper performance of the functions of such agency or for any other proper purpose. Before making any such determination, the Director may, within his discretion, give to such agency and to other interested persons an adequate opportunity to be heard or to submit statements in writing. To the extent, if any, that the Director determines the collection of such information by such agency is unnecessary, either because it is not needed for the proper performance of the functions of such agency or because it can be obtained from another Federal agency or for any other reason, such agency shall not thereafter engage in the collection of such information.

(e) Cooperation of agencies in making information available. For the purposes of sections 139-139f of this title, the Director is authorized to require any Federal agency to make available to any other Federal agency any information which it has obtained from any person after December 24, 1942, and all such agencies are directed to cooperate to the fullest practicable extent at all times in making such information available to other such agencies: Provided, That the provisions of sections 139-139f of this title shall not apply to the obtaining or releasing of information by the Bureau of Internal Revenue, the Comptroller of the Currency, the Bureau of the Public Debt, the Bureau of Accounts, and the Division of Foreign Funds Control of the Treasury Department: Provided further, That the provisions of sections 139139f of this title shall not apply to the obtaining by any Federal bank supervisory agency of reports and information from banks as provided or authorized by law and in the proper performance of such agency's functions in its supervisory capacity. (Dec. 24, 1942, ch. 811, § 3, 56 Stat. 1078.)

§ 139b. Unlawful disclosure of information; penalties; release of information to other agencies.-(a) In the event that any information obtained in confidence by a Federal agency is released by that agency to another Federal agency, all the provisions of law (including penalties) which relate to the unlawful disclosure of any such information shall apply to the officers and employees of the agency to which such information is released to the same extent and in the same manner as such provisions apply to the officers and employees of the agency which originally obtained


such information; and the officers and employees of the agency to which the information is released shall in addition be subject to the same provisions of law (including penalties) relating to the unlawful disclosure of such information as if the information had been collected directly by such agency.

(b) Information obtained by a Federal agency from any person or persons may, pursuant to sections 139-139f of this title, be released to any other Federal agency only if (1) the information shall be released in the form of statistical totals or summaries; or (2) the information as supplied by persons to a Federal agency shall not, at the time of collection, have been declared by that agency or by any superior authority to be confidential; or (3) the persons supplying the information shall consent to the release of it to a second agency by the agency to which the information was originally supplied; or (4) the Federal agency to which another Federal agency shall release the information has authority to collect the information itself and such authority is supported by legal provision for criminal penalties against persons failing to supply such information. (Dec. 24, 1942, ch. 811, § 4, 56 Stat. 1079.)

$ 139c. Plans or forms for collecting information; submission to Director; approval.—No Federal agency shall conduct or sponsor the collection of information, upon identical items, from ten to 1 more persons (other than Federal employees considered as such) unless, in advance of adoption or revision of any plans or forms to be used in such collection,

(a) The agency shall have submitted to the Director such plans or forms, together with copies of such pertinent regulations and other related materials as the Director shall specify; and

(b) The Director shall have stated that he does not disapprove the proposed collection of information. (Dec. 24, 1942, ch, 811,

. 5,56 Stat. 1079.)

8 139d. Rules and regulations.—The Director is authorized to make such rules and regulations as may be necessary to carry out the provisions of sections 139-139f of this title. (Dec. 24, 1942, ch. 811, $ 6, 56 Stat. 1079.)

8 139e. Definitions.--As used in sections 139-139f of this title

(a) The term “Federal agency" means any executive department, commission, independent establishment, corporation owned or controlled by the United States, board, bureau, division, service, office, authority, or administration in the executive branch of the Government; but such terms shall not include the General Accounting Office nor the governments of the District of Columbia and of the Territories and possessions of the United States, and the various subdivisions of such governments.

(b) The term “person" means any individual, partnership, association, corporation, business trust, or legal representative, any organized group of persons, any State or Territorial government or branch thereof, or any political subdivision of any State or Territory or any branch of any such political subdivision.

1 So in original. Probably should read "or".

(c) The term "information" means facts obtained or solicited by the use of written report forms, application forms, schedules, questionnaires, or other similar methods calling either (1) for answers to identical questions from ten or more persons other then agencies, instrumentalities, or employees of the United States or (2) for answers to questions from agencies, instrumentalities, or employees of the United States which are to be used for statistical compilations of general public interest. (Dec. 24, 1942, ch, 811, 87, 56 Stat. 1079.)

§ 139f. Penalty for failure to furnish information.—Any person failing to furnish information required by any such agency shall be subject to such penalties as are specifically prescribed by law, and no other penalty shall be imposed either by way of fine or imprisonment or by the withdrawal or denial of any right, privilege, priority, allotment, or immunity, except when the right privilege, priority, allotment, or immunity, is legally conditioned on facts which would be revealed by the information requested. (Dec. 24, 1942, ch. 811, § 8, 56 Stat. 1080.)

DEPARTMENT OF TREASURY § 256. Commencement of fiscal year. The fiscal year of the Treasury of the United States in all matters of accounts, receipts, expenditures, estimates, and appropriations, except accounts of the Sergeant at Arms of the House of Representatives for compensation and mileage of Members and Delegates, shall commence on the first day of July in each year; and all accounts of receipts and expenditures required by law to be published annually shall be prepared and published for the fiscal year, as thus established. (R. S. § 237; Oct. 1, 1890, ch. 1256, § 9, 26 Stat. 646.)

DERIVATION Act Aug. 26, 1842, ch. 207, SS 1, 2, 5 Stat. 536; act May 8, 1872, ch. 139, § 1, 17, Stat. 61; act Mar. 3, 1873, ch. 226, § 1, 17 Stat. 486.

§ 267. Reports of Secretary of Treasury; officers delinquent in rendering accounts.—The Secretary of the Treasury shall, on the first Monday of January in each year, make report to Congress of such officers and administrative departments and offices of the Government as were, respectively, at any time during the last preceding fiscal year delinquent in rendering or transmitting accounts to the proper offices in Washington and the cause therefor, and in each case indicating whether the delinquency was waived, together with such officers, including postmasters and officers of the Post Office Department, as were found upon final settlement of their accounts to have been indebted to the Government, with the amount of such indebtedness in each case, and who, at the date of making report, had failed to pay the same into the Treasury of the United States. (July 31, 1894, ch. 174, 8 12, 28 Stat. 209; May 28, 1896, ch. 252, § 4, 29 Stat. 179.)

DEPARTMENT OF JUSTICE § 304. Opinions and advice of Attorney General; to heads of executive departments.—The head of any executive department may require the opinion of the Attorney General on any questions of law arising in the administration of his department. (R. S. $ 356.)

* So in original. Probably should read "than".

DERIVATION Act June 22, 1870, ch. 150, $ 6, 16 Stat. 163.

§ 306. Legal services for Departments.—The officers of the Department of Justice, under the direction of the Attorney General, shall give all opinions and render all services requiring the skill of persons learned in the law necessary to enable the President and heads of departments, and the heads of bureaus and other officers in the departments, to discharge their respective duties; and shall, on behalf of the United States, procure the proper evidence for, and conduct, prosecute, or defend all suits and proceedings in the Supreme Court and in the Court of Claims, in which the United States, or any officer thereof, as such officer, is a party or may be interested; and no fees shall be allowed or paid to any other attorney or counselor at law for any service herein required of the officers of the Department of Justice, except in the cases provided by section 312 of this title. (R. S. § 361.)

DERIVATION Act June 22, 1870, ch. 150, $ 14, 16 Stat. 164.

CROSS REFERENCE Solicitor to supervise legal work in the Department of Agriculture, see section 518, this title.

8 313. Attendance of counsel-Whenever the head of a department or bureau gives the Attorney General due notice that the interests of the United States require the service of counsel upon the examination of witnesses touching any claim, or upon the legal investigation of any claim, pending in such department or bureau, the Attorney General shall provide for such service. (R. S. § 364.)

DERIVATION Act Feb. 14, 1871, ch. 51, 16 Stat. 412.

8 314. Counsel fees restricted.--No compensation shall be allowed to any persons, besides the respective district attorneys and assistant district attorneys, for services as an attorney or counselor to the United States, or to any branch or department of the Government thereof, except in cases specially authorized by law, and then only on the certificate of the Attorney General that such services were actually rendered, and that the same could not be performed by the Attorney General, or Solicitor General, or the officers of the Department of Justice, or by the district attorneys. (R. S. & 365.)

DERIVATION Act June 22, 1870, ch. 150, § 17, 16 Stat. 164.

§ 315. Appointment and oath of special attorneys or counsel. -Every attorney or counselor who is specially retained, under the authority of the Department of Justice, to assist in the trial of any case in which the Government is interested, shall receive a commission from the head of such department, as a special

assistant to the Attorney General, or to some one of the district attorneys or as a special attorney, as the nature of the appointment may require; and shall take the oath required by law to be taken by the district attorneys, and shall be subject to all the liabilities imposed upon them by law. Foreign counsel employed by the Attorney General in special cases shall not be required to take the oath required by this section. (R. S. § 336; Apr. 17, 1930, ch. 174, 46 Stat. 170.)

DERIVATION Act June 22, 1870, ch. 150, § 17, 16 Stat. 164.

CODIFICATION The first sentence of this section is section 366 of the Revised Statutes, which was derived from the act of June 22, 1870, ch. 150, § 17, 16 Stat. 164.

The last sentence is part of act Feb. 27, 1925, ch. 364, title II, 43 Stat. 1029, which is repeated in acts Apr. 29, 1926, ch. 195, title II, 44 Stat. 346; Feb. 24, 1927, ch. 189, title II, 44 Stat. 1196; Feb. 15, 1928, ch. 57, title II, 45 Stat. 80; Jan. 29, 1929, ch. 102, title II, 45 Stat. 1111.

DEPARTMENT OF AGRICULUTURE § 511. Establishment of Department.-There shall be at the seat of government a Department of Agriculture, the general design and duties of which shall be to acquire and to diffuse among the people of the United States useful information on subjects connected with agriculture, in the most general and comprehensive sense of that word, and to procure, propagate, and distribute among the people new and valuable seeds and plants. (R. S. § 520.)

DERIVATION Act May 15, 1862, ch. 72, § 2, 12 Stat. 387.

8 512. Executive Department; Secretary.-The Department of Agriculture shall be an executive department, under the supervision and control of a Secretary of Agriculture, who shall be appointed by the President, by and with the advice and consent of the Senate. The provisions of sections 1-9, 22-26, 33, 38, 43, 44, 48, 49, 51, 91, 93-96, 99, 102, 104, 106, 107 of this title shall be applicable to said department; and all laws and parts of laws relating to the Department of Agriculture in existence February 9, 1889, as far as the same are applicable and not in conflict with said sections, and only so far, are continued in full force and effect. (Feb. 9, 1889, ch. 122, $$ 1,4, 25 Stat. 659.)

$ 513. Seal.—The Secretary of Agriculture is authorized and directed to procure a proper seal, with such suitable inscriptions and devices as he may approve, to be known as the official seal of the Department of Agriculture, and to be kept and used to verify official documents, under such rules and regulations as he may prescribe. (Aug. 8, 1894, ch, 238, 28 Stat. 272.)

$ 514. General duties of Secretary.—The Secretary of Agriculture shall procure and preserve all information concerning agriculture which he can obtain by means of books and correspondence, and by practical and scientific experiments, accurate records of which experiments shall be kept in his office, by the collection of statistics, and by any other appropriate means within his power; he shall collect new and valuable seeds and plants; shall test, by

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