required by law within ten days from the date of such note or memorandum, verified by oath or affirmation. And if any 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 be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting any objects liable to tax or the returns thereof.

The collector may summon any person residing or found within the State in which his district lies; and when the person intended to be summoned does not reside and can not be found within such State, he may enter any collection district where such person may be found and there make the examination herein authorized. And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned.

SEC. 3176. When any person, corporation, company, or association refuses or neglects to render any return or list required by law, or renders a false or fraudulent return or list, the collector or any deputy collector shall make, according to the best information which he can obtain, including that derived from the evidence elicited by the examination of the collector, and on his own view and information, such list or return, according to the form prescribed, of the income, property, and ob

jects liable to tax owned or possessed or under the care or management of such person or corporation, company or association, and the Commissioner of Internal Revenue shall assess all taxes not paid by stamps, including the amount, if any, due for special tax, income or other tax, and in case of any return of a false or fraudulent list or valuation intentionally he shall add one hundred per centum to such tax; and in case of a refusal or neglect, except in cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add fifty per centum to such tax. In case of neglect occasioned by sickness or absence as aforesaid the collector may allow such further time for making and delivering such list or return as he may deem necessary, not exceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax unless the neglect or falsity is discovered after the tax has been paid, in

which case the amount so added shall be collected in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held prima facie good and sufficient for all legal purposes.

§ 3167. This is identical with the act of August 27, 1894, c. 349, § 34, 28 U. S. Stats. at Large, 557, which enlarged this section as it appeared in the U. S. Rev. Sts. See act of February 8, 1875, c. 36, § 23, 18 Stats. at Large, 307.

§ 3172. This is identical with the act of August 27, 1894, c. 349, § 34, 28 U. S. Stats. at Large, 558, which changed this section as it appeared in the U. S. Sts. by substituting "any internal-revenue tax" for "a special tax."

§ 3173. This is identical with the act of August 27, 1894, c. 349, § 34, 28 U. S. Stats. at Large, 558, which enlarged this section as it appeared in the U. S. Rev. Sts. as amended by act of March 1, 1879, c. 125, § 3, 20 U. S. Stats. at Large, 330.

§ 3176. This is identical with the act of August 27, 1894, c. 349, § 34, 28 U. S. Stats. at Large, 559, which enlarged this section as it appeared in the U. S. Rev. Sts. as amended by

the act of March 1, 1879, c. 125, § 3, 20 U. S. Stats. at Large, 331.

The fifty per cent to be added to the tax is a penalty, and not a tax. 17 A. G. Op. 433. The penalty of one hundred per cent is constitutional. Doll v. Evans, 9 Phila. 364. The transmission of the lists to the collector apparently terminates the power to add to this penalty. 11 Atty. Gen. Op. 280. Upon the right of secrecy, see § 19 of act of June 30, 1864; 1 Int. Rev. Rec. 4, 6, 19 (column 3), 20; 4 Harvard Law Rev. 193.

Disclosures or admissions, compelled from taxpayers required to testify or make returns as to property, cannot be used as evidence in any Federal court in a criminal or quasi-criminal prosecution. Re Phillips, 10 Int. Rev. Rec. 107; Landram v. United States, 16 Ct. Cl. 74, 85; Re Strouse, 1 Sawyer, 605; Re Lippman, 3 Ben. 95; United States v. Fordyce, 13 Int. Rev. Rec. 77.

Under early laws the examination of taxpayers and their books was not infrequent. In the act of 1894, § 29, it was provided that, in the case of the refusal to make a return or of the rendering a wilfully false return, the collector or deputy was to make the list "according to the best information he could obtain, by the examination of such person, or any other evi