731 nrt; M.-—-INTER nsnnl place of nbmh, allnwing ncrscn cnc ds.: fm ¤& u uma;-ave miiw nc my be r@imd to navel, compnted tram 1 ih me kuacc at mvlca to the @c ct mmautlm; ax the cu- <.:· timatedmvkekmdbymudwuduummlmmot he ann facts it mm an the Marin x an annltentlcn tc: an at- 2 sncbnmnt. Whcn the mmmcm we pwdnction · of 11 ` ,,.;,1;; it shall be sliwdent if ¤m¢ lama nm `lribed with S i-¤·n;mnable ceuuinty. (R. 8. { 3174.) b · 11 si Sane; fsihn t• éey n1•¤•¤s.—e-Whenever any persén .~=n:nnnl»ned‘ under 94 md 95 ct thier chapter neg- as
- ,~ .~m nr re In cbc! snm cr to give testimony, or fa
tb answer mtcrrwtofim as rmnimed, the collectors may apply te tn the judge nf me dimict cunrt or to 1 United States commis- nw gjcalcr for tM dizuict wimin which the perscn 80 summoned tl ` x-c>¤i:.·ic—n for an attachment against bins as for n contempt. It ¤· §¤·.%;ni1 be- the duty ot the judge .m· ccmmissicner to hcnr the ‘¤ npwicaucn,. nd, it satisfactory proc! is made, to issue an vi ¤m<·ln¤e¤¢, llirwled tv sqm nmncr bmw-, for the west or -( such person, and npqn his bdng brought bdore him to proceed , in n baring ct the case; and upon nucl: hearing the judge or tl mmnaissicnebr shnli have pnwcér to make mich order as he shall bi aww proper not imcnsistent with existing laws for the punish-2 lil mont of contempts, to cntnzgce obedience to the requirements of tl the summons and to punisb such person for his default or_,dis- <>¤ m¤>dicncc._ (R. S. { 3175% May 28, 1896, c. 252, §~ 19, 29 Stat. 8 N4; Mar, 2, 1901, c. 814, 31 Stat. 956.) ‘ · _ , tv 97. Failure in nate retarn; rctnrm by ccllectnrs; making _1> nr gmending retqgm by cnimissiqncr; of time for <¥ Qing; anncsunmt.-——It any pcrncu, scqgpnration, company, or. Dt ns.>;¢~>cind0n fails to mnke and illc n return Gr list at the time pxcscribcd by law cr, by regulation made under authority of Tl inn:. or makes, willfully or otherwise, at false _0r fraudulent fl return or list, the collector or deputy. collector shall `make thé bg return or list {mn: his own knowledge and from such informa- d tion as bn can obtain through .ts·ntin*n·0uy or otherwise., In any U such case the C@im0n¢r ot Interngl Revenue may, from his a? own hmilcdge tend (rm such intmmntion is he can cbtain F mmugt tcmmony at wherwise, make. n return or amend any ” return msdn by n or dyty collccmr. Any return or T list no made ind by the commissioner, or by. aj <l‘ cmlectnr cr Gcputy collector and npproicd by the commissioner, U shall m prima fnctc good and w&de¤t for all legal purpcsw. ¤ · It tm tdhnro to ilk n return (ether than n return under bl 4-banter 1$ ct this tmc). or a is due to sickncm or absence, ¤ the coll it my gllmr such further tim, not exceeding thirty U days, tm making and ming the return or list an bé deems- It pmpcr, ,4 . ‘ ‘ _ V The C@&i0ncr at Internal .Rcvq»nu£ shall determine and $1 assess all t8K¢I,·0{h€1' than Stamp taxés, as to which 'rcturng or il lists are ng dude nnzkr the provisions ot this section. _ (R. S. fl 5 3116; Mar. 1, 1879, c. 1%, { 3, E Stat. 331; Aug. 27, 189—1, 0 ¢· $9. $34.. E Sint. 5$; Oct. 3, 1913. c. lb; S II, I, & Stat. il 179; Sept. 8, 1916, c. 4%, S 16, % Stnt. 773; Feb. 24, 1919, c. Sl 18, § 1317, 40 Stat. 1141; Nov. $,1921, c. 138, § 1311, 42 Stat. u 313; Jnnn‘2, 1024, 4.91 p. m., c. %4, 5 10M, 43 Stat. 839.) . le 98. Sane: M i9,tIK{Otf§1I¤¥¢¢¤Il$§Id+&¢1¢Ii¤€8¤¢ n l of fad; camsctiqn.-——-In msc ctnnytnllurc to make and me ta n return me list within the time prescrlw by law, cr pre- n scribed by the Gcmmlsnicncr of Internal Revenue or the col- n lcctor in ct law, tbe commmicner nnnll add tc the `v tax 25 per ccntnm at its amount, except tbdt when n .mtm·n is te Bled `ntter mcbtim and it is shown thet the failure to Sw n - it was due to an rcnmnnblc mum nm not to willful neglect, nc a such addition ihall bc made to the tax. In cane A mlm cr cl fraudnlbnt I‘¢tB.fll’·%`}1' list is willfully made, the ccmmitlnioner A snail add tc tax 59 per ccntmn ct its nménunt. _ _ n The! a@¤t lsu awed to any tg: skull be collected at the te qanie tiwand1¤thesamemannernnd_ns§p;rt0t theta: a
IHAL REVENUE » § 102 alexa the tax has been paid before éiscovery of the neglect, alalty, or fraud, in whl& ease the smannt so aimed shall be ollecteh ia the nme manner as the tax, (B; S. { 3176; [sr. 1, 1879, e, 125, § 3, 29 Stat. Aag. 27, 18%, c. 349, Q 34, 8 Stat; {SQ; Oct. 3, 1913, e. 16,.} II, I, 38 8tat.:179; Sept. 8, 916, c. 4%, { 16, $_Stst. 773; Feb. 24, 1919, c. 18, { 1317, 46 tat. 1147 ; Nov. 23,, JSZ1, c. 136, § 1311, 42 Stat. 313; June 2, B25 4.01 p. za., c. E4, 5 10%, 43 Stat. 3m.) to 9*9. False return, or refrain; to produc bwks.-——-Whenever ny person delivers or dlm to the collector or éeputy any nlae or fraudulent llstaretuing nceoaat, or stat ¤ with inent to defut or evade the valuatiw, m¤ `tt®, or rent intended tobemade, or, being duly mmmoned to appear 1 testify, or to appear and produce S1I® books as ’ nformid, eglects to appear or to producesnté boob, M &sll be dm ot exceeding $1,000,0: be impri not exceediq me year, r both, at the discretion of the court, with costs of prmecutien. B. S. { 3179.) _ e Y _ _ 109. Taxable property aww by ¤o¤reside¤£e.~—·Whenever here are in any district any articlu nm ovmw or @u@ y o_r under the ca, or control of my person within such éleriot, and liable to be taxed, and Aoi which na list has lima ransmltted to- the collector, as reqairm by law, the collector r one of his deputies shall enter the where each rticles are situated and shall take meh view tmeof as may e necessary, andnmake lists of the same, accoréing to the form rescrlbed. Said lists, being subscribed by such collector er eputy, shall be taken aa aumcient lists of auch artielw for all urposesr (R. S. § 3180,) ‘ ` 101. Lists; when takm and how dm¤i§st&.·—+·ilhe lists or eturué aforesaid shall, where not s ly Jr, be taken with regerenee to the day Bxed for that purww y this title as aforesaid; and where duties sccme at other and iiferent times, the list shall he taken with reference to the Lme when said taxes become due, and shall be denominated nnunl; monthly, and special lists or returns. (R. S. § 3181; ’ ‘eb. 18, 1875; c. 80, § 1, 18 Stat. 319.) l 162. Assessments by feommiaéianer; correction of lists.-- 'he Commlwloner of Internal Revenue shall make the inuirles, determinations, and`¢&sments of all taxw and penal: lea imposed by this title, or accruing under any forma interal revenue law, where saab taxes have not been _ duly paid y stamp at the Ytime and in the manner provmed by law, nd shall certify a· list of each awemmeats Vrvhen nude to he proper collectors respectively, ‘who shall proeed to colact and account for the taxa and lkngljes so catihedt Whenever it is ascertained thafihy list whlw has been or hall be delivered to any collector, is imperfect or incomplete an consequence of the oniisaion of the name of any pew liable o tnx, or in consequence ot any omission, or understatement, ` r undervuluationi or false or fraudulent statement eenteined an any return made hy any person liable te tax, the Commisioner of Internal Revenue IES!. at any time, within sfteey {baths from the time of the delivery of the list to the colactor as aforesaid, enter on any monthly or special list the ameeot such ; so omitted, together with the amotmt ot ax for which he may have been or shall become liable, and Isa the name of any such mraea in respect to whose return, A aforesaid, there has been or shall be any omission, anderaluntion, understatement; or false or fraudulent statement, @11er with the amount for which such lperson may he liable, bove the amount for which he may have been or shall be saeaaecl upon any return made as aforesaid; and he shall ‘ Ml, ertify and return list to the collector as required by law. md all provisions ot law for the ascertainment ot liability to ny tax, or the asamment or collection thereof, shall be held 0 apply, so tar q®ay be necessary, to the proceedings herein uthorizled and directed. (R. Sl .5 3182.) `
