Page:United States Statutes at Large Volume 14.djvu/132

 102 THIRTY—NINTH CONGRESS. Sess. I. Ch. 184. 1866. 1;- pqrgpng do tended to be summoned does not reside and cannot be found within such ¤¤l¢¤'¤¤‘d¢.&°·»i¤ State, the assessor- may enter any collection- dtstrtctwhcre such person S°:t°;;,f:$§r may be found, and there make the examination herembefore authorized. disdrict where; And to this end he shall there have and may exercise all the power and au- &°·· '%“d !““k° thority he has or may lawfully exercise in the district for which he is comugzidiztgsshow missioned. The summons authorized by this section shall in all cases be served- served by an assistant assessor of the district where the person to whom it is directed may be found, by an attested copy delivered to such person in hand or left at his last and usual place of abode, allowing such person at the rate of one day for each twenty-five miles he may be requned to travel, computed from the place of service to the. place of examination; Certificate of and the certificate of service signed by such assistant assessor shall be ¤°"l°°‘°b° °"l‘ evidence of the facts it states on the hearing of an application for an d°°°°' attachment; and when the summons requires the production of boohs, It Description or shall be sulhcient if such books are described with reasonable certainty. b°gk¤· It for In case any person so summoned shall neglect or refuse to obey such ncglizgng, &c_ summons, or to give testimony, or to answer interrogatories asreduired, It to obey sum- shall be lawful for the assessor- to apply to the Judge of the district court m°"’· &°‘ or to a commissioner of the circuit court of the United States for the district Attachment within which the person so summoned resides for an attachment against for <=°¤t¤mP*» such person as for a contempt. It shall be the duty of such Judge or com- &°’ missioner to hear such application, aud, if satisfactory proof be made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge or commissioner shall have power to make such order as he shall deem proper, not inconsistent with the provisions of existing laws for the punishment of contempts, to enforce obedience to the requirements of the summons and punish such person for his default or disobedience. It shall be the duty of the assessor or assistant Assessors to assessor of the district within which such person shall have taxable property f:,;‘;*`&;°:;'°°;;d to enter into and upon the premises, if it be necessary, of such person S0 I • • • • make up um. refusing or neglecting, or rendering a false or fraudulent list or return, and to make, according to the best information which he can obtain, including that derived from the evidence elicited by the examination of the assessor, and on his own view and information, such list or return, according to the form prescribed, of the property, goods, wares, and merchandise, and all articles or objects liable to tax, owned or possessed or under the care or management of such person, and assess the tax thereon, including the amount, if any, due for special or income tax; and in case of the return of a false or fraudulent list or valuation, he shall add one hundred per 10°(p¤1‘<>¤¤* to centum to such tax; and in case of a refusal or neglect, except in cases ' 2;,;-;3s§%sg,;;§ of sickness or absence, to make a list or return, or to verify the same as ‘ so per cent for aforesaid, he shall add fifty per centum to such tax; and in case of neglect I '*°·§:;_’:L£_°‘;m° occasioned by sickness or absence as aforesaid, the assessor may all0w‘ such it ' further time for making and delivering such list or return as he may Judge Amountadded, necessary, not exceeding thirty days; and the amount so added to the tax }’$:;c§° b° °°l' shall, in all 03508, be collected by the collector at the same time and in ` the same manner as the tax; and the list or return so made and subscribed by such assessor or assistant assessor shall be taken and reputed as good and sufficient for all legal purposes. Section 19. That section nineteen be amended by striking out all after the enact- Assessors to ing clause, and inserting in lieu thereof the following: That the assessor f;l;§;‘;:;"Q:° for each collection district shall give notice by advertisement in 0¤e paid; newspaper published in each county within said district, and if there be none published in the district, then in a newspaper published in a collecto post notices. tion district adjoining thereto, and shall post notices in at least four public places within each assessment district, and shall mail a copy of such notice to each postmmter in his district, to be posted in his office, stating the APP•¤l¤· time and place within said collection district when and where appeals will