§ 91 _ , rzrm sc.-ur Sw- ‘ r . liz. Salts for sues, pcaaltiw, and forfeltpres, and taxes
148.*8nn¢; auction of commissioner.
- ? 144. 3•m: resuietieas, » I . _ Q
145. Banc: neways recovered mid tvcollectors. 148. {bllcctien oi dues from delinquent collector. 147. Collectorv accents; &ugcs; credits. _ 148. Death of coBecte1·;’¤ace1lected hglaucu. 149. aetuudmcata; tame: or penalties. · 150. Same: tum be dstlliumplrits. 151. Base; spirit; accidentally dutroyed. _ l 152. Sam; tax ou last spirits mdemnmed by insurance. 153. Interest on claims for refunds or credits, · * — 154. Restralniug smsmeutc ei- collection or tures. - C; 155. Reopeatng `ot claims for credit; or refunds as taxes imposed by prlor_hws._ __ i — · . _158_. for rceotery of taxcs°`wror1g!t1lly collected, Q5?. Claims for rc1'u¤dment;` limitations. W 158. :€o¤apromlse¤. ’ . · 159/Coatiulnnccs oi intcmalqcvenue cases., 160. ’Disco¤ti¤uaaces of criminal prosecution; Sectioal 91. Canvass for objects of taxation-Eiery collectm shall, from tinge to time, cause his deputies to. proceed through every part of his district- and after and concerning all persons therein who are liable to pay any internal-reveaue tax, and all persons owning or having the care and E manage ment of any objects liable to pay any tax, and to make n lis! of such persons and enumerate said, objects. 1 (BQ, *8. ‘§ 3172 Aug. 27, 1894, c. 349, § 34, Stat. 558; 3,1913, c. 16 § H, I, 38 Stat. 178; Sept. ,8,1916, c. 463, '§ 16, 39 Stat. 773; Feb. 24, 1919, c. 18, _§ 1317, 40 Stat."1146; Nor. 23, 1921, c 1%, § 1311, 42 Stat. 311; June.2,.1924,” 4;01 p. m., c. .234, §‘ 1018 é3Stat.345.), . I * 92. Entering premises where taxable — articles are kept.- Aay collector, deputy `collector, inter¤al·-revenue agent, or- in specter may enter, in the daytime, aay building or place where any articles or. objects subject to tax are `made, produced, `on kept, withia his di—strict,,_ so far as-it may be necessary, for the purpose of examining said articles or objects. _ And any owaen of mc}; building or place,·0r person having the agency or superinteadence of the same, who refuses to admit such ‘—oEcer, or tc suEer him to examine such article or articles, shall, for ever; such refasal, forfeit $500. And when suchppremiees are oper at aight, such oQccrS· may enter them while so open, in the performance of their omcial duties. ‘And it uyy person shall forcibly obstruct or hinder any collector, deputy collector, on · tuspectorgia the execution — any poweraad authority vested in him by law,'or shall forcibly rescue or cause to be rescued any property, articles, or objects after the same shall have
seizedby him, or shall attempt orendieavor so todo, the
person rmcndiug, excepting in uses otherwise provided for shall, _£or every such odeuse, forfclt and pay the sumot oro doable the value ot the property so rescued, or be ` imprisoned for n term · not exceeding two years, at the discretion of the court. (B. -8. $5-3152, 3177; Mar. 1, ,1879 c. 125,, § 2, 20 Stat. 329Q) V ? e · 93. Returns of periloarliable to tax.——It shall be the duty ol any person, partnership, drm, nmociation, or corporation, m dc liable to any duty, special tax, or other `tax imposed by when not otherwise proyidexffor, (1·) in case- of a special eax on or before the 31st day ot Jaly in each year, and _ (2) in otben cases before the day on which the taxes accrue, to make a list or return, verified by oath, 'to the collector or a deputy collector of the district where; located, of the articles or objects, , includi1ag the quantity, of goods, ‘wares,· and merchandise, made or sold and charged with 'a tax; the `neveral rates and aggregate amount, according toYthe forms. and] regulations to be pr&cribed by the Commissioner of Internal Revenue, with the apimovalof the Secretary of the Treasury, for which soch per I son,__mr`t1;ership,'Hrm, association, or corporation xls liable., I1 any person liable to pay any duty or tax, or ·0Wn1¤g,·pomming, or having the care Ul.‘_1Dllll1lg€IB€Dt of property, goods, wares,
REVENUE 73g
gm muehsndiae, nrtic1e¢r¤b3$Hablzt¤1¤!a¤ymy,r;,_ _ or1megsg®I1fni1t0makésMcxhibitaHSt¤r¢m·¤;°.~` wairedhy lgw,·b¤t·•l¤lL cmwtlw-¢•ci¤•g mg pqumhn atsny-tm}. •11 f-M mrvverty. mérywnrm and m¢n¤¤m,_ _s,rtic1w, ¤...nd»obj¤:t; tu psy anyduty as tax, cz my bug}; pam or occupation liable ta pay sui tax ¤i.at td, {keg, and ii thatqase, it shall be the duty of tlé 'écllsctcr or depmy t collector to math mcb list or mtmu, which; hda; distinctxy · `md, emnted to, and vermd by oath by the pm·su;;_ao owning, poasegmg, as havingtho can gnénumgementnsatoresgidmgyberecziyednthslistotnchpemn. y (11. sq`; a17a;·m¤”i, e. 1%, s 3, 2c Sm. wo; Aw. 22,
1&4.¢349, $.84,28 8tat.558;0ct.8, 1913,¢.16,|°I.I, I;33
Stat.·178;_ Sept. 8,1916, cQ 4&, { 18, 89 Stat. 773; Feb. 24, 1919, c. 18g { 1317, 40 Stat. 1146: Nav. N, lvl, c. 136, Q 1311, 42 -Stat. 312{June 21, 1924, 4.01 p. m,, c. R4, I 1918, 43 Stat. 345.) » · . - · , r 94. Notice to Ek rctun by_w11¤:¢•e; `iwngsas.-In use ao { annual list or return has been rendend-by, meh; _ · : M to the
- _ collector or deputy collector ssl bylaw; and the person
2 shall be absent from ‘his other r ce or place at HE$ . atYthe time the c0l1gct0r_‘qtf• deputy call for b the annual list or return, it sbgll be the dirty ct & collector
- brtideputy collector to lava at huh place of rmdeue or busi-
,_ · new, with some one ot suitable age-éand i¤»¤, it such be
- present, othérwiseto deppdt in the warm post s w , s mate
, or memorandum addressed to mph person, nqalrmghim or her , to render to such colléctor hor députy collector the list or return A reqqirecpby law within ten days the date of meh mic . or memorandum verified by ohth. And if anyjienm, on being _ . notified or mquimaxas ntcresqid, mall mime; or Qlect to_ > render such list or return withhi the required ss •!m·e· g said; or whenever any person who is reqqired to deliver n 5_ monwmor other return of objecté `subject to tax tails tc do g so at _ time required, br dehvm any, return in the . opinion of the collector, in erroucohs, mise, or fraudulent, or > contains any undqrvaluaticn qi underétatemeut, or réfusea to r allpw any regularly huthorised Government 0$cer to examine n the bodks of Such person, Drm, or corporation, it shall be g lawful for the -c6l1ectpr to summon such ot any othé L person having p08ses§0n,` custody, 0: can of books of no p count containing entries telating tm the bw@ of such per- |» son or any other person he may prwer, to appak before [ jhim and producesuch books at time and phce named in the
- summons, and `to give téstimcni of answer interrogatories,
g under Qhth, respecting any objects or income 1iable‘t0· tux or , the returns thereof. The collector may summa; any person , residing or found Within the State or Territory `in which his
- district Hes; and` vybeu the person- intended tube summoned
y does not reside and can riot be found within such State or Ter- _ , ritory, he méy enter any collectiont district when such per- _ son `may be 1{ound and there make the examinstiodhercin au- E thorized. And - to this end he may exercise all the 2 authority which he might lawfully exercise in the ·di8trict for , which he was commissjdued. _ “Pers<m,’# asused in this section , __and section `93 of this tide; shall be construed to include
- · any corporation, joint-stock company- or association, or insur-
L. mcg company when such construction is necessary to carry r out their provisidns. (R. S. 5 3173; Mar. 1, 1879, c. 125, §_ 3, ,` 20 Stat. 830; Aug. 27, 1w-4, .c. 849,} -34, 28 Stat. 558; Oct. 3, , 1913, c. 16, S II, -1,38 Stat. 178; Sept. 8,- 1916, c. 463, S 16, 39 ta Stat. 173; Feb. 24, 1919, c. 18, 5 1317, 40 Stat, 1146; Nov. %,_ el 192_1,·.c.`136, li 1311, 42 Stat. 312; June 2, 1924, 4.01 p. m., c. e .234, § 1018, 43 Stat. 345.) ‘ . » ‘ ` - 95. Same; service of summons.·——Such summons shall in gil E `msés be served by a deputy ébllector of the distrigt where the , pérson to whom it is (directed may be found, by. an attested ,`=` icopy `d&uV€1‘€d’ tosuchxpcrsdn in' hand, cr Iett at his last and
