558 FIFTYIDHIRD CON GRESS. Sess. II. Ch. 349. 1894. P¤b¤¤hi¤.·; i¤•¤>¤¤¤ or examined b an erson except as rovided by law; and it shall be '°°°"“ °°h'wm’ unlawful for guy gegson to print or {publish in any manner whatever not provided by law, any income return or any part thereof or the amount or source of income, pronts, losses, or expenditures appearing Permits- in any income return; and any oiiense against the foregoing provision shall be a misdemeanor and be punished by a iine not exceeding one thousand dollars or by imprisonment not exceeding one year, or both,
at the discretion of the court; and if the offender be an officer or
employe of the United States he shall be dismissed from oince and be incapable thereafter of holding any office under the Government. _ rnqunm by uspu. *‘ Sec. 3172. That every collector shall, from_time to time, cause his “°,'{;S sw 3m_,Lw8 deputies to proceed through every part of his district and inquire after mania.' and concerning all persons therein who are liable to pay any internal revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects. Aununuxrmms- “SEc. 3173. That it shall be the duty of any person, partnership, ,mRg,$g;,$,‘j°°173‘“°°°’ firm, association, or corporation, made liable to any duty, special tax, or other tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirty-first day of July in each year, in case of income tax on or before the first Monday of March in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verilied by oath or affirmation, to the collector or a deputy collector of the district where located, of the articles or mms m. objects, including the amount of annual income, charged with a duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Oommissioner of Internal Revenue, with the approval of the Secretary of the Treasury, for which such person, partnership, firm, association, or rvmm. corporation is liable: Provided, That if any person liable to pay any _nf·1f*f’m!**c:§° by ’°"‘ duty or tax, or owning, possessing, or having the care or management ` of property, goods, wares, and merchandise, articles or objects liable to pay any duty, tax, or license, shall fail to make and exhibit a list or return required by law, but shall consent to disclose th_e particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pay any duty or tax, or any business or occupation liable to pay any tax as aforesaid, then, and in that case, it shall be the duty of the collector or deputy collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath or atiirmation by the person so owning, possessing, or having the care and management as atbresaid, may be received N0tiC0 when no w· as the list of such person: Provided further, That in case no
- "“"“"""’°· annual list or return has been rendered by such person 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 postoffice 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 p,,,,,,,,,,,,,, of m, note or memorandum, verified by oath or affirmation. And if any ge? i¤·>¤¤¤ <>ff¤i1¤r•¤. person on being notified or required as aforesaid shall refuse or neglect ` to render such list or return within the time required as aforesaid or whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement, it shall summon, sm. be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing
