Page:United States Statutes at Large Volume 40 Part 1.djvu/1164

 11-16 SIXTY-FIFTH CONGRESS. Sess. III. Ch. 18. 1919. “‘“`“ ACT °“°”’~ estimate of appropriations to refund and pay back duties or taxes erroneously or illegally assessed or collected under the internal— revenue laws, and to pay judgments, including interest and costs, rendered for taxes or penalties erroneously or illegally assessed or collected under the intemal-revenue laws. Sgggg;;¤;,,g,,§_;,*iS¤d Sec. 1317. That sections 3164, 3165, 3167, 3172, 3173, and 3176 of ` php Revised Statutes as amended are hereby amended to read as · o lows: viglglffddgrifuielifmiixqilg NSec. 3164. It shall be the dutv of every collector of internal reveifawj ,j;>3%i§;§§; °*¤°*· nue having knowledge of any willful violation of any law of the United d.s.,see.:ne4,p.eo6, States relating to the revenue, within thirty days after coming into °“‘°°°°°‘ ossession of such knowledge, to file with the district attorney of the gistrict in which any fine, penalty, or forfeiture may be incurred, a statement of all the facts and circumstances of the case within his klpowledge, togetihpr  thednamgs of the lwitgesses, lsetltlinglforth t e rovisions o aw eieve to e so vio ate on w ic re iance R V 6 m ms maypbe had for condemnation or conviction. _ u,,,,§,§§‘§0‘Qd§, in,§,‘§} ‘ Sec. 3165. Every collector, deputy collector, internaljrevenue ~ 033*% °;g&_m5 P 606 agent, and mtemal—revenue officer assigned to duty under an mternal— amiaiéa. ’ ’ revenue agent, is authorized to administer oaths and to take evidence toulcihirflg griy par; of tlée admgnistratipn of] the gnteréiahrevenue haws wit w 10 eisc arge ,orw ere suc oat san evi ence are author- _ _ _ _ ized by law or regulation authorized by law to be taken. t,§,*‘§f,€{f,‘§d‘;,;i[‘{,;;’,',§§’,Z "S1·:c]3167. It slhall ligunlawful fair any riolllectpyr, degugy collectgp, ¤¤¤°¤‘i¢i¤*¤· WM a ent, c erk, or other officer or em oyee 0 the United States to '- §§i§·3j‘j;~P·°°*· V§1lg6 or to make known  any mafiner whatever not provided bfy law 'P }§a“3¥..§€`3$1§i“0ih°£3E$`$°$?sitZll"l%y°ftf§Yri‘a 2i1.“‘.i%’§§i?$£‘§. °6ra1iili Fro ¢¤¤¤Si]i¤¤·m°m W official duties, or tihe amount or source of income, pronts, losses, expenditures, or any particular thereof, set forth or disclosed in any income return, or to permit any income return or copy thereof or any Hgtgggthehgmrug book containing any abstract or particulars thereof to be seen or ac. m ’ exammed by any person except as provided by law; and it shall be unlawful for any person to prmt or publish in any manner whatever not provided by law any income return, or any part thereof or source Pumhm ,_ of income, prohts, losses, or expenditures appearing in an income in return; and any offense aglainst the foregoing provision slliall be a misdemeanor and be punis ed by a fine not exceeding $1,000 or by namssn trauma- imprisonment not exceeding one year or both, at the discretion of °'- the court; and if the offender be an officer or employee of the United States he shall be dismissed from office or discharged from employ- Inquiries by deputy m8Hl’° _ _. ¢¤¤¤¤¢¤<>¤- "Sec. 3172. Every collector shall, from time to tune, cause his a¤i;£iéi1°i°'3;.i2’p'°°S’ deputies to proceed through every part of his district and inquiro ‘°L 39* "°· after and concerning all persons therein who are liable to pay any internal-revenxie tax, End alllptepsons owning or haviiég the clsgre rig; mana ement o any o jects `a e to ay any tax, an to ma e a Ymlv mum W of suclli persons and enumerate said ollijects. _ _ quired `Irom mpsy- "Sj¤1G. 3173. It shall be the duty of any person, partnership, Erm, °‘§_s_,,,,c_3,,3,p_6,,9, association, or corporation, made liable to any duty, special tax, Q1' ¤¤{?§ji§g·p·m other tax imposed by law, when not otherwise provided for, (I) H1 nmiiéspeciska. case of a taxilpn or beforip Pie tlcikiftyéiirst day leg   mteiwh year, an .. in o er cases e ore e ay on vv c e axes accrue, to make a list or return, verified by oath, to the collector or a deputy collector of the district where located, of the articles or ob]ects, mcluding the quantity of goods, wares, and merchandise, made or sold and charigpld with a tax, the several rates and aggregate amount, accor g to the forms and regulations to be prescribed by the Comrnissioner of Internal Revenue, with the approval of the Secretary of the Treasury, for which such perS0¤i