Page:United States Statutes at Large Volume 40 Part 1.djvu/1165

 SIXTY-FIFTH oosennss. sees. III. os. 18. 1919. 1147 pvtrtnership, firm, association, or corporation is liable: Provided, ’*E,YAg:8*°’ °'*°*8· at if any Iperson liable to pay any dutiy or tax, or owning, possessing, BY nvimue once: or having the care or management 0 property, goods, wares, and l{Z¤,°.`]1'}$°“t°"°'°’i“ merchandise, article or objects liable to pay any duty, tax, or license, shall fail to make and exhibit a list or return re uired by law, but shall consent to disclose the_particulars of any an(d all the property, goods, wares, and merchandise, articles, and objects liable to pay any uty or tax, or any business or occulpation lia le to pay any tax as aforesaid, then, and in that case, it s all be the duty of the collector or deputy collector to make such list or return, which, being distinctly read, consented to, and signed and veriiied by oath by the person so owning, possessing, or having the care and management as aforesaid, may be received as the list of such person: Provided further, That Notice to taxpayer in case no annual list or return has been rendered by such n to “°°""“"‘"°“'"" the collector or deputy collector as required by law and the person shall be absent from his or her residence or place of business at the time the collector or a deputy collector shall 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 business, 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 to render to such collector or deputy collector the list or return required by law within ten days from the date of such note or memorandum, verified by oath. And if any person, on being smm¤¤s,ae.,1n1¤, notified or required as aforesaid, shall refuse or ne act to render suc °‘“"°· ‘°*°"“““"‘°· list or return within the time required as aforesaid, or whenever any person who is rmpired to deliver a monthly or other return of objects subject to tax f to do so at the time required, or delivers any return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or understatement, or refuses to allow any regularly authorized Government officer to examine the books of such person, firm, or corporation, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of ooks of accoimt cont ` entries relating to the business of such person or any other person he may deem proper, to appear before him and produce such books at a time and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting any objects or income liable to tax or the returns thereof. The collector may summon any person residing or found mgygféa $**1* within the State or Territory in which his district lies; an when the ’ person intended to be summoned does not reside and can not be oimd within such State or Territory, he may enter ap; collection district where such person may be found and there m e the examination herein authorized. And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned: Provided, That ‘person,’ as used in this section, C0 mum om shall be construed to include any corporation, joint-stock company 1¤¤1t$»·i. ’ " or association, or insurance company when such construction is necessary to cariéy out its provisions. _ _ _ "S1:c. 3176. I any person, corporation, company, or association _[Retums byeoueem fails to make and file a return or list at the time prescribed by law or {,,§‘,§;_°' ‘“’°· '°‘“"‘“ by regulation made under authority of law, or makes, willfully or R·S-.sec.3176,p.610, otherwise, a false or fraudulent return or list, the collector or de uty °"Q?;‘f;§'p' ni collector shall make the return or list from his own knowledge and iirom ' such information sm he can obtain throufgh testimony or otherwise. _ In any such case the Commissioner may, rom hisown knowledge and BY °°”’““""’““'· from such information as he can obtain through testimony or otherwise, make a return or amend any return made by a collector or deputy collector. Any return or list so made and subscribed by the Com- L°g“ °”°°°· missioner, or by a collector or deputy collector and approved by the