Page:United States Statutes at Large Volume 28.djvu/584

 FIFTY-THIRD CONGRESS. Sess. II. Ch. 349. 1894.555 States, upon all his, her, or its income, gains, or profits, and upon all the income, gains, or pronts for which he, she, or it is liable as such fiduciary, as prescribed by law; and if the collector or deputy collector shall be satisfied of the truth of the declaration, such person or corporation shall thereupon be exempt from income tax in the said district for that year; or if the list or return of any person or corporation, com- Increases by Coimpany, or association shall have been increased by the collector or deputy t°‘“‘ collector, such person or corporation, company, or association may be permitted to prove the amount of income liable to be assessed; but such proof shall not be considered as conclusive of the facts, and no deductions claimed in such cases shall be made or allowed until approved by the collector or deputy collector. Any person or company, corporation, Appeal from deputy or association feeling aggrieved by the decision of the deputy collector, °°"°°°°"· in such cases may appeal to the collector of the district, and his decision thereon, unless reversed by the Commissioner of Internal Revenue, shall • be final. If dissatisfied with the decision of the collector such person Appear from muaor corporation, company, or association may submit the case, with all *‘”‘ the papers, to the Commissioner of Internal Revenue for his decision, and may furnish the testimony of witnesses to prove any relevant facts · having served notice to that effect upon the Commissioner of Internal Revenue, as herein prescribed. Such notice shall state the time and place at which, and the officer c0§E=_*i¢;<;1¤¤=rr¤¤1 M before whom, the testimony will be taken; the name, age, residence, °°°r‘ and business of the proposed witness, with the questions to be propounded to the witness, or a brief statement of the substance of the testimony he is expected to give: Provided, That the Government may at the same time and place take testimony upon like notice to rebut °°"l‘ the testimony of the witnesses examined by the person taxed. · The notice shall be delivered or mailed to the Commissioner of Inter- D¤1iv¤ry of ¤<>¤¤¤· nal Revenue a sufficient number of days previous to the day nxed for · taking the testimony, to allow him, after its receipt, at least five days, exclusive of the period required for mail communication with the place at which the testimony is to be taken, in which to give, should he so desire, instructions as to the cross-examination of the proposed witness. Whenever practicable, the affidavit or deposition shall be taken D<>P¤¤i**¤¤¤· ewbefore a collector or deputy collector of internal revenue, in which case reasonable notice shall be given to the collector or deputy collector of the time fixed for taking the deposition or ailidavit: Provided further, That no penalty shall be assessed upon any person ,ng';§;:R;_*°¤··•m· or corporation, company, or association for such neglect or refusal or ' for making or rendering a willfully false or fraudulent return, except after reasonable notice of the time and place of hearing, to be prescribed by the Commissioner of Internal Revenue so as to give the person charged an opportunity to be heard. Sec. 30. The taxes on incomes herein imposed shall be due and pay- _,,£°{j“° °°* P°¥“"*° able on or before the first day of July in each year; and to any sum or sums annually due and unpaid after the  day of July as afore· P¤¤·¤¢y M <\·f·¤1¢~ said, and for ten clays after notice and demand thereof by the collector, there shall be levied, in addition thereto, the sum of nve per centum on the amount of taxes unpaid, and interest at the rate of one per centum per month upon said tax from the time the same becomes due, as a penalty, except from the estates of deceased. insane, or insolvent persons. Sec. 31. Any nonresident may receive the benefit of the exemptions m£,{g;*,_1;f*°°° by ”°“‘ hereinbefore provided for by tiling with the deputy collector of any district a true list of all his property and sources of income in the United States and complying with the provisions of section twenty- nine of this Act as if a resident. In computing income he shall include all income from every source, but unless he be a citizen of the United States he shall only pay on that part of the income which is derived from any source in the United States. In case such nonresident fails ,_{_gr¤¤¤¤·¤¤¤* lv ·=·l· to file such statement, the collector of each district shall collect the tax ‘