Lapas attēli

Forms in which
payment may
be made

which in the opinion of the collector or deputy collector was false or fraudulent, or contained any understatement or undervaluation, no tax collected under such assessment shall be recovered by any suit unless it is proved that the said list, statement, or return was not false nor fraudulent and did not contain any understatement or undervaluation; but this section shall not apply to statements or returns made or to be made in good faith under the laws of the United States regarding annual depreciation of oil or gas wells and mines."

pay tax when due are hereby made applicable to any failure to pay the tax at the time or times required in this section.

SEC. 1010. That under rules and regulations prescribed by the Secretary of the Treasury, collectors of internal revenue may receive, at par and accrued interest, certificates of indebtedness issued under section six of the Act entitled "An Act to authorize an issue of bonds to meet expenditures for the national security and defense, and, for the purpose of assisting in the prosecution of the war, to extend credit to foreign governments, and for other purposes," approved April twenty-fourth, nineteen hundred and seventeen, and any subsequent Act or Acts, and uncertified checks in payment of income and excess-profits taxes, during such time and under such regulations as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall prescribe; but if a check so received is not paid by the bank on which it is drawn the person by whom such check has been tendered shall remain liable for the payment of the tax and for all legal penalties and additions the same as if such check had not been tendered.




SEC. 15.* That the word "State" or "United III. General States" when used in this title shall be construed Provisions to include any Territory, the District of Columbia, "State" and Porto Rico, and the Philippine Islands, when such construction is necessary to carry out its provisions.

Definitions of
"United States"

SEC. 16. That sections thirty-one hundred and sixty-seven, thirty-one hundred and seventy-two, thirty-one hundred and seventy-three, and thirtyone hundred and seventy-six of the Revised Statutes of the United States as amended are hereby amended so as to read as follows:

divulging by

"SEC. 3167. It shall be unlawful for any col- Penalties for lector, deputy collector, agent, clerk, or other offi- officials of any cer or employee of the United States to divulge or to make known in any manner whatever not provided by law to any person the operations, style of work, or apparatus of any manufacturer or producer visited by him in the discharge of his official duties, or the amount or source of income, profits, losses, expenditures, or any particular thereof, set forth or disclosed in any income return, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall be unlawful for


(The War Income Tax does not apply to the Philippines and Porto Rico.)

SEC. 5. That the provisions of this title shall not extend to Porto Rico or the Philippine Islands, and the Porto Rican or Philippine Legislature shall have power by due enactment to amend, alter, modify, or repeal the income tax laws in force in Porto Rico or the Philippine Islands, respectively.

Porto Rico and
Act no longer



Inspection of collection districts

any person to print or publish in any manner
whatever not provided by law any income re-
turn or any part thereof or source of income,
profits, losses, or expenditures appearing in any
income return; and any offense against the
foregoing provision shall be a misdemeanor and
be punished by a fine not exceeding $1,000 or by
imprisonment not exceeding one year, or both, at
the discretion of the court; and if the offender be
an officer or employee of the United States he shall
be dismissed from office or discharged from employ-

"SEC. 3172. Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after 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.

"SEC. 3173. It shall be the duty of any per-
son, partnership, firm, association, or corporation,
made liable to any duty, special tax, or other tax
imposed by law, when not otherwise provided for,
(1) in case of a special tax, on or before the thirty-
first day of July in each year, (2) in case of income
tax on or before the first day of March in each year,
or on or before the last day of the sixty-day period
next following the closing date of the fiscal year for
which it makes a return of its income, and (
(3) in
other 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
iocated, of the articles or 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 Commis-

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Returns made

sioner of Internal Revenue, with the approval of the Secretary of the Treasury, for which such person, partnership, firm, association, or corporation is liable: Provided, That if any person liable to pay by collector for any duty or tax, or owning, possessing, or having taxable persons 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 the 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 by the person so owning, possessing, or having the care and management as aforesaid, may be received 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 post office, 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 note or memorandum, verified by oath. 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

Authority of collectors in

inspecting books

Authority of collector to

make or revise returns

Authority of collector to extend time in case of sickness or absence

Tax assessed by

return which, in the opinion of the collector, is
erroneous, false, or fraudulent, or contains any un-
dervaluation or understatement, or refuses to allow
any regularly authorized Government officer to ex-
amine the books of such person, firm, or corporation,
it shall be lawful for the collector to summon such
person, or any other person having possession, cus-
tody, or care of books of account containing entries
relating to the business of such person, or any other
person he may deem proper, to
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
or income liable to tax or the returns thereof. The
collector may summon any person residing or found
within the State or Territory in which his district
lies; and when the person intended to be summoned
does not reside and can not be found within such
State or Territory, he may enter any collection dis-
trict 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: Provided, That 'per-
son,' as used in this section, shall be construed to in-
clude any corporation, joint-stock company or asso-
ciation, or insurance company when such construc-
tion is necessary to carry out its provisions.

"SEC. 3176. If any person, corporation, company, or association fails to make and file a return or list at the time prescribed by law, or makes, willfully or otherwise, a false or fraudulent return or list, the collector or deputy collector shall make the return or list from his own knowledge and from such information as he can obtain through testimony or otherwise. Any return or list so made and subscribed by a collector or deputy collector shall be prima facie good and sufficient for all legal purposes.

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