Page:United States Statutes at Large Volume 42 Part 1.djvu/336

 308 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. °*'”-"'·*’°"*’· tion would subject him to the tax, has been of a child employed or permitted to work under a mistake of fact as to the age o such child, and without intention to evade the tax. _ .»i${l.{ mums t° Sec. 1204. That on or before the first day of the third month following the close of each taxable year, a true and accurate return rmder oath shall be made by each person subgoct to the provisions of this title to the collector for the district in w °ch such person has °°“*°“"· principal office or place of business, in such form as the Commissioner, with the a proval of the Secretary, shall prescribe, setting fprth specifically glhe gross olmoungi of mcomefrolcerveddor tacoru ming suc year rom the s e or sposrtion 0 e pro uc o any mine, u, mill, canne , worksho , facto , or manufacturing establis , in which chi-lilren have llieen employed subjecting to the tax imposed by this title, and from the tot thereof deducting tho aggregatol items of allllowance authorizeddbyctlus otilof and suc ot er artrc ars as to the gross receipts an 1 ms o owance_ as the Colinmissioner, with the approval of the Secretary, may recgrre. “"°"" hS1cci11205. That ago such returns slilall llaeiltiransmitted forthwu boy t e co ector to the mmissioner, w o s, as soon as ractrca e, assess the tax found due andenotify the person making Such return of the amount of tax for which such person is liable, an such person slhall gay tge tax to the collector on or before thirty days from the ate o suc notice. hymn M pm` Sec. 1206. That for the (purposes of this Act the Commissioner, or any person dulyauthorize by him, shallllljove authority t<];§pter ond ms act at an time any mine, ua, , cannery, wor op, actorly, or maniyifacturing establishmgit. The Secretary of Labor, or any person duly authorized lay him, shall, for the p1u·pose of com- Fom ompm plyini with a request of the ommissioner to make such aninspec— ` tion, ave like authority, and shall make report to the Commissioner of inspections made under such authority in such form as may be prescribed by the Commissioner with the approval of the Secretary 1, .1 M M °b_ of the Treasury. _ _ _ stiictinglnspectkm. b perséon whlolnguses orlocbgtiructsiolntry ortinspection a:{2l:)o)%zo)<ll secions e ums a eo no morethan, , ,_ ” by imprisonment for mil. more their one year, or both. ¤,,,°Q?"m° ’°'“ °° Sec. 1207. That as used in this title the term " taxable year" shall 4•¤¢·P·m· have the same meaning as provided for the purposes of income tax in section 200. et%$’“°""" ""’ Trims x111.-GENERAL ADMINISTRATIVE PROVISIONS. Laws made applicable- LAWS MADE Arrucannn. Generalintomal rev- °““°‘°"“· Sec. 1300. That all administrative, special, or stamp provisions of v°l· "°· P'-***2* law, including the law relating to the assessment of taxes, so far as applicable, are hereby extended to and made alpart of this Act, and every {person liable to any tax imposed by this ct, or for the collection thereof, shall keep such records and render, under oath, such statements and returns, and shall compl with such regulations as the Commissioner, with the approval ofy the Secretary, may from time to time prescribe. °°“°°**”¤’“- smruon or connncrmc Tax. m&°§°E§t:r’i°.$i»$y.d`ls° °f _ Sec. 1301. That whether or not the method of collecting any tax ulnlposed by Titles V,_ VI, VII, VIII, IX, or X of this Act is specific yegrovrded therein, any such tax may, under regulations prescri by the Commissioner with the a proval of the Secretary, be collected by stamp, coupon, serial—num¥>ered ticket, or such other reasonable device or met od as may be necessary or helpful in secur-