CONTROL OF FOREST DEVASTATION 471 



duced by him during such preceding calendar jear, from trees felled in his 

 harvesting of forest crops on commercial forest lands. Such return shall be 

 made in duplicate, one duplicate to the collector of internal revenue for the 

 district wherein is located such operator's place of business, the other duplicate 

 to the regional forester for the forest region wherein is located such place of 

 business. On or before each such March 15 every such operator shall pay to 

 such collector the taxes imposed by section 6 of this Act in respect of the taxable 

 products produced by him during the preceding calendar year. The Forester 

 and the Commissioner of Internal Revenue shall by joint regulations prescribe 

 the form of such return and the form and manner of such payment. 



ACCOUNTS AND RECORDS 



(b) That the Secretary is hereby authorized and required to make, and may 

 from time to time amend, general regulations governing the classifying of 

 taxable products under this Act and requiring the making and keeping of 

 such records and accounts and the making of such statements and reports under 

 oath, other than the returns required by subsection (a) of this section, and 

 prescribing such forms for such accounts, records, statements, and reports as 

 he shall deem necessary for his information in the administration of this Act. 

 No such accounts, records, statements, or reports, and no part of the informa- 

 tion given therein by any operator shall be disclosed to any other operator or 

 to the public except as may be necessary in the course of and as a part of legal 

 proceedings instituted for the enforcement of this Act, or as may be otherwise 

 required in pursuance of law, and except in statistical form without identification 

 of persons. 



FIELD INSPECTION AND EXAMINATION OF ACCOUNTS 



(c) That the Secretary is hereby authorized to cause any officer or agent of 

 the United States designated by him for that purpose to go upon and inspect 

 any commercial forest land before, during, or after the harvesting of forest 

 crops for all purposes connected with the administration of this Act, and the 

 Forester and/or the Commissioner of Internal Revenue, for the purpose of 

 ascertaining the correctness of any record, account, statement, report, or return 

 required under this Act, or for the purpose of making the leturn where none 

 has been made, are hereby authorized to cause anv officer or agent of the United 

 States designated by either of them for that purpose to examine any records, 

 accounts, books, papers, or memoranda bearing upon any matter required to 

 be included in any such record, account, statement, report, or return, and may 

 require the attendance of the person making or keeping the record, account, 

 statement, report, or return, or the attendance of any other person having knowl- 

 edge in the premises and may take his testimony with reference to the matters 

 required by law or by regulation under, this Act, to be included in such record, 

 account, statement, report, or return, with the power to administer oaths to 

 such person or persons. 



Sec 8. That the provisions of sections 3164, 3165, 3167, 3172, 3173, and 3176 

 of the Revised Statutes, as amended by the Revenue Act approved February 

 24, 1919 (Statutes at Large, volume 40, pages 1146 to 1148, inclusive), so far as 

 they are not inconsistent with this Act, shall apply to the administration of and 

 proceedings under this Act : Provided, That no return in addition to the return 

 required by subsection (a) of section 7 of this Act shall be required under the 

 first sentence of said section 3173 preceding the first proviso thereof. 



PENALTIES 



Sec 9. That every person who — 



(a) Knowingly classifies any taxable product untruly or in violation of 

 regulations made under this Act, or knowingly causes or permits such untrue 

 or violative classification to be made ; or 



