Page:United States Statutes at Large Volume 18 Part 1.djvu/683

Tuu: xxxv.—IN'I`EB.NAL REVENUE.—Ch. 2. 611 altnes imposed by law in cases of such neglect or refusal. And whenever the rates and amounts contained in the returns or lists are stated in cmned money, the collector receiving the same shell reduce them to their equivalent in legal-tender currency, according to the value of such coined money 1D said currency for the time covered by such returns. bmc. 3179. V\`henever any person delivers or discloses to the collector Making false reor deputy any false or fraudu ent list, return, account, or statement, with *“’¤· 0* ¤’>*¤¤i¤S intent. to defeat or evade the valuation, enumeration, or assessment in- t° Pwqum b°°kS; tended to be made. or, being duly summoned to a r to testif or to w _ PP'-’”· Y, appear end produce such books as aforesaid, neglects to appear or to pro- J“”°· 1-86* °· duee sand books, he shall be lined not exceeding one thousand dollars, or g`} S' 15’ v' 13* P' be imprisoned not exceeding one year, or both, at the discretion of the ` court, with costs of prosecution. Sm. 3180. Whenever there are in any district any articles not owned Taxable propor possessed by or under the care or control of any person within such ¤¤'¢y0W¤<>d by ¤0¤- district, and liable to be taxed, and of which no list has been transmitted “"‘d°““· to the collector, as required by law, the collector or one of his de uties 30 June, 1864,c. shall enter the premises where such articles are situated and shall) take 17§» S- 16, V· 13, 1>· such view thereof as may be necessary, and make lists of the same, accord- 22%;, Du 18 2 ing to the form prescribed. Said lists, being subscribed by such col- 13 ,,1 V}, I34b;:' lector or deputy, shall be taken as sufficient lists of such articles for all i y ’ l ` pufposes. _ bm. 3181. The lists or returns aforesaid shall, where not otherwise Listswhentaken specially provided for, be taken with reference to the day fixed for that and h°**' d<>¤°¤¤i· purpose by this Title as aforesaid; and where duties accrue at other and "°t°d‘ iiferent times, the [last] [list] shall be taken with reference to the time ET" when said taxes become due, and shall be denominated annual, monthly, 173 S_°&°’\i8¥;’ and special lists or returns. 228f' 18 Feb., 1875, (-. 80, 1-. 18, p. 319. Sec. 3182. The Commissioner of Internal Revenue is hereby authorized Commissioner of and required to make the inquiries, determinations, and assessments of fnwmaé R°""”“° all taxes and penalties imposed by this Title, or accruing undex·_ any nie,,};? 20w18g22S,; former interna —reven¤e uct, where such taxes have not been duly paid of incomplete or by stamp at the time and in the manner provided by law, and shall cer- imperfect lists. tify an list of such assessments when made to the proper collectors i·espec— 30 June, 1864 ,._ tively, who shall proceed to collect and account for the taxes and enal— 173, s. 20, v. 13; p. ties so certified. Whenever it is ascertained that any list which has 229 been or shall be delivered to any collector, is imperfect or incomplete in 18,13 j‘g>’;_1§‘ff· °· consequence of the omission of the name of any person liable to tux, or l03T’’ p' in consequence of any omission, or understatement, or undervaluation, 24 Dec., 1872, c. or false or fraudulent statement contained in any return made by any 13,¤-2,V- 17.9-402- person liable to tax., the Commissioner of Internal Revenue mnv, at any esmith ,._ D,m_ time within fifteen months from the time of the delivery of the list to the delet.,18 W¤l1.,642. collector as aforesaid, enter on any monthly or special list the name of MU- QQ- Glen *1* such person so omitted, together with the amount of tax for which he may ‘· 1 °°d“• *°°· have been or shall become liable, and also the name of any such person in respect to whose return, as aforesaid, there has been or shall be any omission, undervaluation, understatement, or false or fraudulent statement, together with the amount for which such person may be liable, above the amount for which he ma 1 have been or shall be assessed upon any return made as aforesaid; and) he shall certify and return such ist to the collector as re uired by law. And all provisions of law for the nscertainment of liiilnility to any tux, or the assessment or collection thereof, shall be held to stpply, so far as may be necessary, to the pro- Gccdings herein authorize and directed. _ _ _ Sec. 3183. It shall be the duty of the collectors, or their deputies, in hD}¤fy and uutheir res ctive districts, and they are authorized, to collect all the taxes gg3E gg 3Q}?; imposedhy law, however the some maybe designated. And eve? collect- collect an 2mm_ 0i' and deputy collector shall give receipts for all sums collecte by him. 173, ss. 36, ‘41, v. 13, pp. 238, 239. 13 July, 1866, c. 184, s. 9, v, 14, p, 11n_ Sec. 3184. Where it is not otherwise {provided, the collector shall in Notice and depersou or by deputy, within ten days 0. ter receiving any list of taxes mud °f *·“°¤·