Page:United States Statutes at Large Volume 38 Part 1.djvu/198

 SIXTY-THIRD CONGRESS. Sess. I. Ch. 16. 1913. 179 mons, and to give testimony or answer interrogatories, under oath, t,,§§§,§’“ "*‘—°°“‘ respecting any objects liable to tax or the returns thereof. The col- aumbnzypzmuem lector may summon any person residing or found within the State in °°md° °‘d]°m°°' which his district lies; and when the person intended to be summoned does not reside and_can not be found within such State, he may enter any collection district where such person ma be found an there make the examination herein authorized. Andy to this end he may there exercise all the authority which he might lawfully exercisteén theldmtmécéplfor which he was commissioned. R b _ nc. 6. en any person, co ration, com an, or associa- °*““§m '°'°”“° tron refuses or neglects to render anypfhturn or listlie hired by law, Swain. &“1'°t°" or renders a false or fraudulent return or list, the cdllector or an m,',E;.;,'T.{*°°.i,°17°’ P' deputy collector shall make, according to the best information which he can obtain, including that derive from the evidence elicited by _ the examination of the collector, and on his own view and information, such list or retm·n, according to the form prescribed, of the income, property, and objects liable to tax owned or possessed or under the care or managpment of such person or corporation, com any or zsilsotpgtion, tend; le Commission? of Inxrnal Revenifre sha@1ass?ss of · es no 81 y stamps, mc udlllg. e amount, an, ue or · special tax, inlizome or other tax, and in case of any returnybf a false F°'"°°d°J°°tu'°' or fraudulent list or valuation intentionally he shall add 100 per centum to such tax; and in case of a refusal or neglect, except in Rcmmlormzbct cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add 50 per centum to such tax. In case S’°k“°°°°' °*’°°”°°- of neglect occasioned by sickness or absence as aforesaid the collector may allowhsuch fueéther time for making and delivplrling sinch listrpr Colm I mmreturnas ema eemn ,notexceedm',<it'y ays. e ‘°¤° amount so adder? to the tax shall he collected at the same time and in umm' the same manner as the tax unless the neglect 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; and the list or return so made and subscribed by such collector or deputy collector shall be held rima facie lgood and sufficient for all legal purposes." J. llhat it sha be the duty of every collector of mternal revenue m£,"{’°{,'§“,t§§§ $2,; to whom any payment of any taxes other than the tax represented ¤¤¤¤¤P ¤¤¤·· by an adhesive stamp or other engraved stamp is made under the provisions of this section, to give to the person making such dpayment a full written or printed receipt, expressing the amount pai and the particular account for which such payment was made; and whenever such payment is made such collector shall, if required, give a separate receipt for each tax paid by any debtor, on_account of payments made to or to be made by him to separate creditors in such orm that such debtor can conveniently produce the same separately to his several creditors in satisfaction of their respective demands to the Am mmommm amounts specified in such receipts; and such recei_pts_ shall be sufii- by miiw:. cient evidence in favor of such debtor to justify him in withholding the amount therein expressed from his next payment to his creditor; but such creditor may, upon giving to his debtor a full written receiplt, acknowledging the pa ent to him of whatever sum mag be actua y paid, and acce ting tliiiauamount of tax paid as aforesai (specifying the same) as a liurther satisfaction of the debt to that amountyrequire the surrender to him of such collector’s rece1pt. K. That jurisdiction is hereby conferred upon the district courts ,, °“ °‘ ‘“" of the United States for the district within which any person summoned under this section to appear to testify or to produce books shall reside, to compel such attendance, production of books, and . testimony by appropriate process. _ _ L. That all a tratrye, special, and general provisions of law, mghmm \•*¤ ¤1>r>¤· including the laws in relation to the assessment, remission, collection, '