Page:United States Statutes at Large Volume 38 Part 1.djvu/197

 l 178 SIXTY-THIRD CONGRESS. Sess. I. Ch. 16. 1913. ¤· 0%d.lI1g. $1 000 b im nment not exceeding one year mhéglm ux-$0 ggcbldllhfit the disci·etioiirof7thepIdl¢i1(irt; and if the olfender be ari I”““""“ °'°“°°"· officer or employee of the United States he shall be dismissed from office and be incapable thereafter of holding any office under the Go ernm t. _ _, bI¤·1¤***g·é¤_*°°°¤¤d° ‘YSec. $72. Every collector shall, from time to tune, cause °§°ilY°,:c_31m,P_w8, deputies to proceed through e  of his district and mqiure •¤¤¤¤¤¤· after and concerning alldpgliisons t m who gipahabletltg (past};  ' ternal- tax an persons owning 0 ving _ xanwmndiilllgoany bbjects liable_to gay any tax, and to make a list of su persons and enumerate said o yects. _ $*1;**** ggnww- "Sec. 3173. It shall be the dutyhpf any person, partneiship, lirm, ’p` ’ association, or cgnipggafion, niilade tblelh to any duty,d?1e;_:1al tax, or th tax' wwenno o erwiseprovn or mcase df aagpecialuilgzgf on or bidfdre the thirty-first day of Juli  esich year, _,,§,‘f°"‘° ‘“ ¥“"“‘ in case of income tsax on 051 beéore the fiflsthdgy qlf Marc in cagi yy d' th fo e a 0nw'c eaxesaccrue, m e flisilnog relzluiidfegedlliedeby oatlir or affirmation, to the collector or a deputy collector of the district where located, of the articles or objects, mcluding the amoimt of annual income charge;] with a duty or the quantity of goods wares, and merchan e made or sold
 * 12 charged wi a tax, the several rates and agggelgate amount,

according to the forms and regulations to be prescn b the Commissioner of  Revencnie, with the approval ogg? Sieeretary of the Treas or w ich su rson partnership`, , association mm. or eorporautliiiii is liable: Hmm, That if any pemon liable to pay ,,,,,L§,‘,,,'f',,§§’°,,,,,,‘f°‘ by any duty or tax, or owning, possessing, or  the care or management of property, goods, wares, and merchan isc, articles or objects liable to pay any duty, tax, or license, shall fail to malge and exhibit a list or return required by law, but shall consent to disclose the particulars of any an all the lproperty, goods, wares, and merchandise, articles, and obiects liab e to pay any duty or tax, or any business or occuaplatnon ha le to pay any tax as aforesaid, then, and in that ease, 1t sh be the duty of the collector or deputy collector to maékesucli list! or  whxgln, bei%1d]istinct%)y rtepd, consented to, an sxgne an ve e_ y oa or a ation y e erson so owning, possessing, or having the care and management asgforesaxd, may m>1f:gb·;g;¤;nggj>e¤· be receivqdla: the l1st 0 sflich person: 1(r<;°u·d•5del¢?_furth1ir, That in cage ` no annua is or retum as een ren e y suc erson to the collector or deputy collector as required by law, and thi; person shall be absent from his or her residence or pgace of business at the time the collector or a deputy collector sha call for the annual list or return, it shall be the duty of such collector or deputy collector to leave at such place of residence or busmess, with_ some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post office, a note or memorandum addressed to such person, requiring him or her  render to such_collector or deputy collector Q the hst or return required by law withm ten days from the date of ,$f*’,‘;fQj·,,*;,‘°,,é,,‘g‘} such note or megorandugié Yiensed by ogth ogfailirmgtiog. HAnd if any person, on eing no e or re uire as ‘, f or neglect to render such list or refurn within tliliiasliliine ieauiildduig aforesaid, or whenever any person who is required to deliver a monthly or other return of objects subject_to tax fails to do so at the t1me required, or delivers any return which, m the opinion of the collector, is false_ or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon such gggson, or any other person having possession, custody, or care of ks of lazpmtucgntamnng gntnes rglating to the business oi spch _ n,o yo rperson ema ee t wud produce such books, at a tgne aiird £i$£°§Zt£c?1*I$iie gui;