554 FIFTY-THIRD CONGRESS. Srzss. H. Ch. 349. 1894. more minor children, or husband and wife; that guardians shall be allowed to make a deduction in favor of each and every ward, except that in case where two or more wards are comprised in one family, and _ _ have joint property interests, the aggregate deduction m their favor d Qflf; shall not exceed four thousand dollars: Ajnd provided further, That in pm. cases where the salary or other compensatmn paid to any person in the employment or service of the United States shall not exceed the rate of four thousand dollars per annum, or shall by fees, or uncertain or irregular in the amount or in the time during which the same shall have accrued or been earned, such salary or other compensation shall ·
- be included in estimating the annual gains, profits, or income of the
person to whom the same shall have been paid, and shall include that portion of any income or salary upon which a tax has not been paid by the employer, where the employer is required by law to pay on the Tn raid divi¤¤¤•1¤ excess over four thousand dollars: Provided also, That in computing °‘°°*”°°‘ the income of any person, corporation, company, or association there P°'°"‘°"‘ shall not be included the amount received from any corporation, company, or association as dividends upon the stock of such corporation, company, or association 1f_the tax of two per centum has been paid upon its net profits by said corporation, company, or association as required by this Act. Remus br 1>¤¤<>¤¤ Sec. 29. That it shall be the duty of all persons of lawful age having
- _°°¤}¤vT§,.QT" °h°° an income of more than three thou and five hundred dollars for the taxable year, computed on the basis herein prescribed to make and render a
li t or return, on or before the day provided by iaw, in such form and manner as may be directed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, to the collector or a deputy collector of the district in which they reside, of the amount of 1`¤'¤“°°· °°°· their income, gains, and profits, as aforesaid; and all guardians and trustees, executors, administrators, agents, receivers, and all persons or corporations acting in any fiduciary capacity, shall make and render a list or return, as aforesaid, to the collector or a deputy_ collector, of the district in which such person or corporation acting in a fiduciary capacity resides or does business, of the amount of income, gains, and profits of any minor or person for whom they act, but persons having less than three thousand five hundred dollars income "°¤‘**¤¤*~*·>¤· are not required to make such report; andthe collector or deputy collector, shall require every list or return to be verified by the oath or affirmation R t b U m of the party rendering it, and may increase the amount of any list or ,w_° “"‘ Y °° °° '· return if he has reason to believe that the same is understated; and in case any such person having a taxable income shall neglect or refuse to make and render such list and return, or shall render a willfully false or fraudulent list or return, it shall be the duty of the collector or deputy collector, to make such list, according to the best information he can P mt I I L obtain, by the examination of such person, or any other evidence, and to ° Y °’ “’ °“ add fifty per centum as a penalty to the amount of the tax due on such Penalty for {mm list in all cases of willful neglect or refusal to make and render alist or isummm. return; and in all cases of a willfully false or fraudulent list or return having been rendered to add one hundred per centum as a penalty to the amount of tax ascertained to be due, the tax and the additions thereto as a penalty to be assessed and collected in the manner provided for in other cases of willful neglect or refnsal to render a list or return, or of rendering a false or fraudulent return: ggjnetio for H Provided, That any person, or corporation in his, her, or its own behalf _ ll! · I . . 7 $$:,:;.0 before mx. or as such Hduciary, shall be permitted to declare, under oath or affir- · · mation, the form and manner of which shall be prescribed by the Oommissioner of Internal Revenue, with the approval of the Secretary of the Treasury, that he, she, or his or her, or its ward or beneticiary, was not possessed of an in come of four thousand dollars, liable to be assessed according to the provisions of this Act; or may declare that he, she, or 1t, or his, her, or its ward or benenciary has been assessed and has paid an income tax elsewhere in the same year, under authority of the United
