Page:United States Statutes at Large Volume 40 Part 1.djvu/1103

 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. 1085 r the tax paid on account of each creditor in such form that the debtor ¤'°°*¤ '¤¥· e can convemerggiy produce such receipts separately to his several creditors m sa action of their respective demands up to the amounts stated in the receipts; and such receipt shall be sufficient evidence byE:ia°lf¢`Z°}?;¢°Z.x°“d' in favor of such debtor to justify him in withholding from his next payment to  creditor the amount therein stated; ut the creditor may, upon giving to his debtor a full written receipt acknowledging the payment to of any sum actually paid and accepting the amount of tax lpaid as aforesaid (specifying the same) as a further satisfaction of the debt to that amount, require the surrender to him of such col1ect0r’s receipt. izsrtmns. R¤f¤¤d¤- Ssc. 252. That if, u on examination of an `return of income °'°‘§‘,,‘“ ‘°' °‘°'“ made piusuaut to this Xct, the Act of August si 1909, entitled "An i¤9§*¤s¤·u:1; mi Act to rilrovide revenue, equalize duties, and encourage the indus- v¤iZ§£Z1ss. tries of the United States, and for other purposes/’ the Act of October 3, 1913, entitled ‘ ‘An Act to reduce tariff duties and to rovide revenue for the Government, and for other urposes," the Revenue Act of V°'·‘”·PP·”°#‘°°‘· 1916, as amended, or the Revenue Xct of 1917, it appears that an 4*·*¢»¤1>-¤¤0.326· amount `of income, war- roiits or excess-profits tax has been paid in excess of that {properly due, then, notwithstanding the provisions of R8 section 3228 o the Revised Statutes, the amount of the excess shall °'°°°°m8'°`°°°' be credited against any income, war—prolits or excess- rofits taxes, or installment thereof, then due from the taxpayer under any other kdm on return, and any balance of such excess shall be immediately refunded P E ‘ to the taxpayer: Provided, That no such credit or refund shall be nmeuiax. allowed or made after Eve years from the date when the return was due unless before the expiration of such five years a claim therefor is filed by the taxpayer. rmnatrms. P°'¤*“·°¤· Sec. 253. That any individual, corporation, or partnership re- ,,,£°{,,f,,“{,“,‘§’§,,§,'§,,{,?{‘,,’f quired under this title to pay or collect any tax, to make a return or to supply information, who fails tlqlpay or collect such tax, to make such return, or to su ply. such ormation at the time or times required under this titlii, s all be liable to a penalty of not more than wwmrmm M_ $1,000. Any individual, corporation, or partners i, or an officer ¤i¤¤¤,•a. ' or employee of any corporation or member or employee ofy a partnership, who willfully refuses to pay or collect such tax, to make such return, or to supply such information at the time or times required under this title, or who willfully attempts in any manner to defeat or evade the tax imposed by this title, shall be guilty of a misdemeanor and shall be fined not more than $10,000 or imprisoned P"““*“"°“°· for not more than one year, or both, together with the costs of prosecution. mzrurms or PAYMENTS or Drvnmnns. ¤ivid¤¤¤ peymmrs- Sec. 254. That every co oration subject to the tax imposed by ,,§,*}°§“" "'°'yp,‘f this title and every personalliservice corporation shall, when required ¢i¤¤¤· d' by by the Commissioner, render a correct return duly verified under oath, of its pa ents of dividends, stating the name and address of each stockholdrdii, the number of shares owned by him, aud the amount of dividends paid to him. nsrunxs or Bsomans. B"°"‘”‘ Sec. 255. That every individual, corporation, or partnership ,,,,§§,'§¤,',`§,,¤$""5d hg? doing business as a broker shall, when required by the Commissioner, Dmlkrender a correct return duly verified under oath, under such rules and