dence," etc. In the present law it is provided both in the case of individuals and corporations that the Commissioner of Internal Revenue shall “at any time within three years after said return is due, make a return upon information obtained as provided for in this section, or by existing law." See pp. 189, 195. This section (3173) is identical in both acts. The Federal Corporation law of 1909 contains in section "Fourth" a provision, which does not appear in the present act, authorizing the Commissioner of Internal Revenue to examine any books and papers and require the attendance of any officer or employee of a corporation, etc. That the provisions of this section (3173) are constitutional would appear by the decision in Interstate Commerce Commission v. Brimson, 154 U. S. 447, sustaining the constitutionality of a very similar provision of the Interstate Commerce law.

"In Boyd v. United States, 116 U. S. 616, the fifth section of the act of June 22, 1874, 18 St. 186, which authorized a court of the United States in revenue cases, on motion of the District Attorney, to require the defendant or the claimant to produce in court his private books, invoices and papers, or else that the allegations of the attorney as to their contents should be taken as confessed, was held unconstitutional

and void as applied to an action for penalties or to establish a forfeiture of the party's goods, because repugnant to the Fourth and Fifth Amendments to the Constitution." Fairbank v. United States, 181 U. S. 283, 302.

As proceedings may be taken under this section (3173), its constitutionality not having been actually tested, we give from 19 Treas. Decis. (1617) the Commissioner's instructions approved by the Secretary of the Treasury relative to action under the repealed provisions of the act of 1909:

"On receiving from collectors, or from this office, a list of corporations, etc., which have failed to file the required returns, or which have filed defective or unsatisfactory returns, agents will at once proceed to make the investigation provided for in the fourth paragraph of said section 38. They will in each case, after calling the attention of the proper officer of the corporation to the provisions of the statute, request the production of such books and papers bearing upon the matters required to be included in the return of such corporation, as may be found necessary in making the examination here directed.

"In most cases the errors in the returns rendered are probably due to a misapprehension on the part of the officers of the corporation

as to the requirements of the law and regulations respecting the preparation of such returns. In conducting their examination the agents will, except in glaring cases of misrepresentation, proceed on the assumption that all errors in the returns rendered are unintentional; and they will, so far as possible, make their examination in such manner as not to interfere with the company's business, either as to the use of its books or in the general conduct of its affairs. Contentions with officers, employees or representatives of corporations are to be carefully avoided and no action that may cause friction, that is not necessary in the proper performance of their duties, must be indulged in by officers making these examinations.

"Ordinarily no very extended examination of the company's books will be necessary, as the verification of the particular items to which attention has been called will be sufficient. Where, however, a thorough examination is found to be necessary, and the accounts are so kept as to involve much labor in their examination, the agent may assign two assistants for this purpose.

"Where discrepancies between the company's books and the return made are discovered, the officers of the company should be given full

opportunity to explain the same, and to furnish, if so desired, a sworn statement in reference thereto. In such cases the agent will, if deemed necessary, require the attendance of any officer or employee of the company, and there examine such officer or employee respecting the matter under investigation, as provided in said section 38. The witnesses in such cases should be duly sworn by the agent, as specially provided in said section 38, and in case of refusal of any such officer or employee to testify, or in case of refusal to produce the books or papers called for, the agent will at once report the fact to this office.

"A separate report of the investigation of each case should be made, and where an additional tax is found to be due a copy of such report should be furnished the collector of the district.

"The attention of agents and their assistants is specially called to paragraph 7 of said section 38, making it unlawful for any officer or employee of the United States to divulge or make known, in any manner not provided by law, any information obtained from any document received, evidence taken, or report made under the provisions of that section."

RECEIPT OF COLLECTOR OF INTERNAL REVENUE FOR TAXES.

J. That it shall be the duty of every collector of internal revenue, to whom any payment of any taxes other than the tax represented by an adhesive stamp or other engraved stamp is made under the provisions of this section, to give to the person making such payment a full written or printed receipt, expressing the amount paid and the particular account for which such payment was made; and whenever such payment is made such collector shall, if required, give a separate receipt for each tax paid by any debtor, on account of payments made to or to be made by him to separate creditors in such form that such debtor can conveniently produce the same separately to his several creditors in satisfaction of their respective demands to the amounts specified in such receipts; and such receipts shall be sufficient evidence in favor of such debtor to justify