Page:United States Statutes at Large Volume 38 Part 1.djvu/189

 170 SIXTY—THIRD CONGRESS. Sess. I. Ch. 16. 1913. ¤¤¤¤¤¤¤—¤¤¤- eman fb thecollector·,thereshall beaddedthes1unof5 wml ger ceutlzrfrllrcdiiotheyamout of tax unpaid, and interest at the rate of 1 ceutum month upon said tax from the t1me_the ame became dale, except iiiiarm the estagts of iplsane, dgzeased, or rprspllyppggiepipiiz; at non persons co ners co ames, co _ , mpmlidwzctrr '°°“" °’ stoég companies or ass(pc}iat{0ns, anldsinsurrxgirce comganieei, 111 whatevg ca ci act', incu v essees or mo gagors 0 rea or person priigerityy,  actiirlgc in any trust capacity, executors, admrmstrators, agents, receivers, eonservators,_ employers, and all_ officers and employees of the Un1te;l_Statesthav1:1gg1he_control, receipt, cusd posal, or a ent 0 rnteres ren , s aries, w , premrums  comperi)sgtil·l>n, remuneration, emclumentsféii? other fixed or determinable annual gams, profits, and mcome of another persprgi . D*”d°¤°¤· °°°·· ¤°* exceeding $3,000 for any taxab e,year, other_thau dividends on caprt m°m°d` stock, or from the net earnings of corporations and jourt-stock companies or associations sub'ect to like tax, who are   to make and render a return in behalf of another, as prov1d_ herem, to th0 collector of his, her, or its district, are hereby authorized and required to deduct and withhold from such annual gains, profits, and mcome such sum as will be sufficient to pay the normal tax imposed thereon Payment. by this section, and shall pay to the officer of the United Stats Government authorized to receive the same; and they are each hereby Claims rm- mmm made personally liable for such tax. In all cases where the mcome “‘°"""°"‘ tax of a- person IS withheld and deducted and paid or to be pard at the source, as aforesaid, such person shall not receive the benefit of the —*"“· P- *°°· deduction and exemption allowed ru plaragraph C of this section except b ·an a plication for refund of the tax unless he shall, not less than thirty dlsiys prior to the day on which the return of his mcome is ’ due, file with the person who is  to withhold and pay tax for him, a signed notice in wrrtrniclarmrng the benefit of such exemption _ and thereupon no tax shall e withheld upon the amount of such ,£"°""'”- mr me 0X.6II;3{}10DZPTO‘Vbd€d, That 1f any person for the purpose of obtaining ¤az`·?£i?. an owance or reduction by virtue of a claim for such exemption, either for- himself or for any other person, lmowingly makes an false statement or false or fraudulent representation, he shall be liablh to a d,§'{}t,‘,‘Q,§*_’°"“"*‘°'°°‘ enalty of $300 ; nor shall any person under the foregoing conditions Am 167 be allowed the benefit of any deduction provided for in subsection B ’P` of this seritiop ulpless he shsgliurgot less t andthirty dlaysiiprior tp tlhe a on wuc thereturn 0 income is ue, eit er e wit the perlrson who is re uired to withhold and pay tax for him a true and correct retum of(lris annual gains, profits, and income from all other sources, and also the deductions asked for, and the showing thus made shall then become a part of the return to be made in his behalf by the person required tp withhold and pay the tax, or likewise make appli- In Nm { In catipn for'; diductipinsfto {11;; cgector o?hehdist'i_·i§t infwhiilr return is °¤¤°”»maeor0 emasor : urter, atisuc ersonis m' a  or an inpane persoirliinor ii abserét gpm the Unitgd States, or is una e owm 0 serious ess o ma e e return an a 'cation above rovided for, the return and a plication may be mad? for him or her iiy the person required to withhold and pay the tax, he making oath under the penalties of this Act that he has sufficient knowledge of the affairs and property of his beneficiary to enable him to make a frgll and comglege rgtlrrn forklhlim 05 her, sand that the return and appeuutma eq be cation ma e are an com ete: Provided u at and withheld from fixed and determinable annual gains, profits, and gncopne depiyed {11;;-$1 intifest grpon bpnds and mortgages, or deeds of rus or 0 er s ar- o va ions o co rations 'omt-stock m- panies or associations, anhd insurance cloprii anies,’ whether payfble annually or at shorter or longer periods, although such interest does not amount to $3,000, subject to the provisions of this section requir-
 * ',‘,“§,'}°§?,¤,§§Y‘§‘,cf“‘“" ilie amount of their normal tax hereinbefoiie imposed shal{qb;gdierd1i1diied