16 U.S. Code § 656 - Agents; administering oaths and taking testimony
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The agents are empowered to administer oaths in all cases relating to the service of the United States, and to take testimony in Alaska for the use of the Government in any matter concerning the public revenue.
Source(R.S. § 1976.)
R.S. § 1976 derived from act Mar. 5, 1872, ch. 31, § 3,17 Stat. 35.