
From the U.S. Code Online via GPO Access
[wais.access.gpo.gov]
[Laws in effect as of January 2, 2001]
[Document not affected by Public Laws enacted between
  January 2, 2001 and January 28, 2002]
[CITE: 28USC2407]

 
               TITLE 28--JUDICIARY AND JUDICIAL PROCEDURE
 
                     PART VI--PARTICULAR PROCEEDINGS
 
              CHAPTER 161--UNITED STATES AS PARTY GENERALLY
 
Sec. 2407. Delinquents for public money; judgment at return 
        term; continuance
        
    In an action by the United States against any person accountable for 
public money who fails to pay into the Treasury the sum reported due the 
United States, upon the adjustment of his account the court shall grant 
judgment upon motion unless a continuance is granted as specified in 
this section.
    A continuance may be granted if the defendant, in open court and in 
the presence of the United States attorney, states under oath that he is 
equitably entitled to credits which have been disallowed by the General 
Accounting Office prior to the commencement of the action, specifying 
each particular claim so rejected, and stating that he cannot safely 
come to trial.
    A continuance may also be granted if such an action is commenced on 
a bond or other sealed instrument and the court requires the original 
instrument to be produced.

(June 25, 1948, ch. 646, 62 Stat. 972.)


                      Historical and Revision Notes

    Based on title 28, U.S.C., 1940 ed., Sec. 781 (R.S. Sec. 957; June 
10, 1921, ch. 18, Sec. 304, 42 Stat. 24).
    Word ``action'' was substituted for ``suit'', in view of Rule 2 of 
the Federal Rules of Civil Procedure.
    Words ``court requires the original instrument to be produced'' were 
substituted for ``defendant pleads non est factum, verifying such plea 
or motion by his oath, and the court thereupon requires the production 
of the original bond, contract, or other paper certified in the 
affidavit''. The plea of non est factum is obsolete under Rule 7(c) of 
the Federal Rules of Civil Procedure. Furthermore, the words deleted are 
superfluous, since a court would not require the production of an 
original instrument unless the proper procedure were taken to require 
such production.
    Changes were made in phraseology.
