1. Public officer who became interested in any contract or business
   in which it is his official duty to intervene.
2. Experts, arbitrators and private accountants who took part in any
   contract or transaction connected with the estate or property in
   the approval, distribution or adjudication of which they had acted.
3. Guardians and executors with respect to property belonging to their
   wards or the estate.

Actual fraud is not necessary

Intervention must be by virtue of public office held

Act is punished because of the possibility that fraud may be
committed or that the officer may place his own interest above
that of the Government or of the party which he represents.

Constitutional prohibitions exist
   - Congress: cannot personally appear as counsel, cannot be
     interested financially in any franchise or special privilege
     granted by government, cannot intervene in any matter
     before office of Goevrnment
   - Executive – cannot hold any other office

   - Constitutional Commission – cannot hold any other office,
     engage in practice of profession