Page:United States Statutes at Large Volume 40 Part 1.djvu/1102

 1084 S1xirY-F1F*r1—1 GONGRESS. Sess. III. Ch. 18. 1919. “"°°“E TAL shall be added as part of the tax the sum of 5 per centum on the P _ amount due but unpaid, plus interest at the rate of 1 per centum er RQY;'Q§Z}1 0,, glgjing month upon such amount from the time it became due: Prorvirlgd, ‘°' °°°°“m°”*· That as to any such amount which is the sub`ect of a bona Hde claim for abatpment lsuch Sunil of 5 per centuréti shall rgotil be ladded alnd (lihe interest rom the time the amount was ue unti the c aim is eci ed shall be at the rate of Q of 1 per centum per month. N°“°°·°*°·**”’°"°d· In the case of the first installment provided for in subdivision (a) the instructions printed on the return shall be deemed sufficient notice of the date when the tax is due and sufficient demand, and the tayépayefs computation of the tax on the return shall be deemed Enforcement 6x_ su cient notice of the amount due. pS¤SeS. (f) In any case in which in order to enforce ayment of a tax it is necessary for a collector to cause a warrant of gistraint to be served, Immmmm payment there shall also be added as tplart of the tax the sum of $5. Lfgcgggézggggegpgei- (g) If the Commissioner ds that a taxpayer designs qhuickly to ’ depart from the United States or to remove his property therefrom, or to conceal himself or his property therein, or to o any other act tending to prejudice or to ren er wholl or partly ineffectual proceedings to collect the tax for the taxablie year then last past or the taxable year then current unless such proceedings be bro ht without delay, the Commissioner shall declare the taxable peridil for such taxpayer terminated at the end of the calendar month then last past and shall cause notice of such finding and declaration to be given the taxpayer, together with a demand for immediate pay- ment of the tax for the taxable eriod so declared terminated and of the tax for the preceding taxable year or so much of said tax as is unpaid, whether or not the time otherwise allowed by law for filing _ return and paying the tax has expired; and such taxes shall thereupon Si become immediately due and payable. In any action or suit brought intent.}, to enforce payment of taxes made due and payable by virtue of the provisions of this subdivision the finding of the Commissioner, made as herein provided, whether made after notice to the taxpayer or Bond H mt in de- not, shall e for all puigioses presumiptive evidence of the taXpaycI"S {Bum * design. _ A taxpayer w o is not II). efault in making any return or paying income, war-profits, or excess-profits tax under any Act of ongress may furnish to the United States, under regulations to be prescribed by the Commissioner with the approval of the Secretary, security approved by the Commissioner that he will duly make the _ return next thereafter re uired to be filed and pay the tax next therem§§f’“'“°"’ °'°°°°"°` after re<}uired to be pairli The Commissioner may approve and accept m 1ke manner security for return and payment of taxes made due and payable by virtue of the uprovisions of this subdivision, Suspension of eu provided the taxpayer has ipaid  f all other income war—profits, security .1S approved and accepted pursuant to the provisions of this subdivision and such further or other security with respect to the tax or taxes covered thereby is given as the Commissioner shall from time to time find necessary and require, payment of such taxes shall not be enforced by any proceedings under the provisions of this subdivision prior to the expiration of the time otherwise allowed for paying such respective taxes. P‘°°dpm°' me Rncnrrrs Fon Texas. To `v r queSi.be gi an m 9- _ Sec. 251. That every collector to whom an payment of any E8-! is made under the provisions of this title shall upon request give to the perSon making such payment a full written or printed receipt, stating the amount paid and the particular account for which such payment was made; and whenever any debtor pays taxes on account of payments made or to be made by him to separate creditors the col ector shall, if requested by such debtor, give a separate receipt for
 * ,,,m,e,,, p,.m,,mmf or excess-profits taxes due rom him under any Act of Congress.