Page:United States Statutes at Large Volume 20.djvu/356

 FORTY-FIFTH CONGRESS. Sess. III. Ch. 125. 1879. 33] son to the deputy collector as required by law, it shall be the duty of such Abscntces. deputy collector to leave at such place of residence or business. with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest postofiice, a note or memorandum, addressed to such person, requiring him or her to render to such deputy collector the list or return required by law, within ten days from the date of such note or memorandum, verified by oath or afiirmation. And if any person on miinim to mak., being notified or required as aforesaid shall refuse or neglect to render returnssuch list or return within the time required as aforesaid or whenever any person who is required to deliver a monthly or other return of obi ects ‘ subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains False return. any under-valuation or under-statement. it shall be lawful for the collector to summon such person, or any other person having possession, Examinations .,5 custody, or care of books of account containing entries relating to the persons nna pnbusiness of such person, or any other person he may deem proper, to 1’°”· appear before him and produce such books, at a time and place named in the summons, and to give testimony or answer interrogatories. under oath, respecting any objects liable to tax or the returns thereof'. The In State. collector may summon any person residing or found within the State in which his district hes; and when the person intended to be sum- Out of State. moned does not reside and cannot be found within such State, he may enter any collection—district where such person may be found. and there make the examination herein authorized. And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned." That section thirty-one hundred and seventysix be amended by strik- R. S. 3176, ing out the words " in all cases” in the nineteenth line, and inserting, A"1°¤*1°d· after the word " tax” in the twentieth line, the words “ unless the neg- Additional tax. lect or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax." That section thirty-one hundred and eighty-three be amended by add- R. S. 3183, ing the words "exeepting only when the same are in payment for stamps A*¤€¤<1°<1· .sold and delivered; but no collector or deputy collector shall issue a receipt in lieu of a stamp representing a tax." That section thirty-one hundred and eighty-six be amended by strik- H- S- 318*% ing out all after said number, and substituting therefor the following: A“"`“d°d‘ “If any person liable to pay any tax neglects or refuses to pay the Taxes to be n same after demand, the amount shall be a lien in favor of the United 11¢¤- States from the time when the assessment-list was received by the collector, except when otherwise provided, until paid, with the interest, penalties, and costs that may accrue in addition thereto, upon all property and r·ights to property belonging to such person." That section thirty-one hundred and ninetyseven of the Revised Stat- R- S- 3197, utes be amended by striking out all after the said number and substitut— A"“"“d°d· ing therefor the following: “The officer making the seizure mentioned in the preceding section Notice of Seizure shall give notice to the person whose estate it is proposed to sell by giv- ‘“‘d Sm *0 °“’““· ing him in hand, or leaving at his last or usual place of abode, if he has any such within the collection-district where said estate is situated, a notice, in writing, stating what particular estate is to be sold, describmg the same with reasonable certainty, and the time when and place where said officer proposes to sell the same; which time shall not be less than twenty nor more than forty days f1'Olll the time of giving said notice. The said officer shall also cause a notification to the same effect to be Public notice. published in some newspaper within the county where such seizure is made, if any such there be, and shall also cause a like notice to be posted at the post-oflice nearest to the estate seized, and in two other public places within the coimty, and the place of said sale shall not be more than five miles distant rrnm the estate seized, except by special order of the Commissioner of Intern al Revenue. At the time and place appointed, HOW ¤<>1<1· the officer making such seizure shall proceed to sell the said estate at