§ 3497. — Account as evidence of embezzlement.
[Laws in effect as of January 24, 2002]
[Document not affected by Public Laws enacted between
January 24, 2002 and December 19, 2002]
[CITE: 18USC3497]
TITLE 18--CRIMES AND CRIMINAL PROCEDURE
PART II--CRIMINAL PROCEDURE
CHAPTER 223--WITNESSES AND EVIDENCE
Sec. 3497. Account as evidence of embezzlement
Upon the trial of any indictment against any person for embezzling
public money it shall be sufficient evidence, prima facie, for the
purpose of showing a balance against such person, to produce a
transcript from the books and proceedings of the General Accounting
Office.
(June 25, 1948, ch. 645, 62 Stat. 836.)
Historical and Revision Notes
Based on title 18, U.S.C., 1940 ed., Secs. 179, 355; section 668 of
title 28, U.S.C., 1940 ed., Judicial Code and Judiciary (R.S. Sec. 887;
Mar. 4, 1909, ch. 321, Secs. 93, 225, 35 Stat. 1105, 1133; June 10,
1921, ch. 18, Sec. 304, 42 Stat. 24).
This section is a consolidation of section 179 of title 18, U.S.C.,
1940 ed., with similar provisions of section 355 of title 18, U.S.C.,
1940 ed., and section 668 of title 28, U.S.C., 1940 ed., Judicial Code
and Judiciary, with changes of phraseology only except that ``General
Accounting Office'' was substituted for ``Treasury Department''.
Other provisions of said section 355 of title 18, U.S.C., 1940 ed.,
are incorporated in section 1711 of this title.
Words in second sentence of said section 355 of title 18, U.S.C.,
1940 ed., which preceded the semicolon therein and which read ``Any
failure to produce or to pay over any such money or property, when
required so to do as above provided, shall be taken to be prima facie
evidence of such embezzlement'' were omitted as surplusage, because such
failure to produce or to pay over such money or property constitutes
embezzlement. (See sections 653 and 1711 of this title.)
