CONGRESS. (THE TARIFF BILL.) 



217 



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 col- 

 lector the list or return required by law within ten 

 days from the date of such note or memorandum, veri- 

 fied by oath or affirmation. And if any person on be- 

 ing 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 ob- 

 jects 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 under- 

 valuation 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 per- 

 son, or any other person he may deem proper, to ap- 

 pear before him and produce such books, at a time 

 and place named in the summons, and to give testi- 

 mony 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, lie may enter 

 any collection district where such person may be 

 found and there make the examination herein author- 

 ized. 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, com- 

 pany, 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 re- 

 turn, according to the form prescribed, of the income, 

 property, and objects liable to tax, owned or possessed 

 or under the care or management of such person or 

 corporation, company or association, and the Com- 

 missioner 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 ease of a refusal or neglect, ex- 

 cept 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 neces- 

 sary, 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 col- 

 lector shall be held prima facie good and sufficient 

 for all legal purposes." 



_ SEC. 35. That every corporation, company, or asso- 

 ciation doing business for profit shall make and ren- 

 der to the collector of its collection district, on or 

 before the 1st Monday of March in every year, 

 beginning with the year 1895, a full return, verified 

 by oath or affirmation, in such form as the Commis- 

 sioner of Internal Revenue may prescribe for all the 

 following matters for the whole calendar year last 

 preceding the date of such return : 



1. The gross profits of such corporation, company, 

 or association from all kinds of business of every 

 name and nature. 



2. The expenses of such corporation, company, or 



association, exclusive of interest, annuities, and divi- 

 dends. 



3. The net profits of such corporation, company, or 

 association, without allowance for interest, annuities, 

 or dividends. 



4. The amount paid on account of interest, annu- 

 ities, and dividends, stated separately. 



5. The amount paid in salaries of four thousand 

 dollars or less to each person employed. 



6. The amount paid in salaries of more than four 

 thousand dollars to each person employed, and the 

 name and address of each of such persons and the 

 amount paid to each. 



SEC. 36. That it shall be the duty of every corpora- 

 tion, company, or association doing business for profit 

 to keep full, regular, and accurate books of account, 

 upon which all its transactions shall be entered from 

 day to day in regular order and whenever a collector 

 or deputy collector of the district in which any cor- 

 poration, company, or association is assessable shall 

 believe that a true and correct return of the income 

 of such corporation, company, or association has not 

 been made, he shall make an affidavit of such belief, 

 and of the grounds on which it is founded, and file 

 the same with the Commissioner of Internal Revenue ; 

 and if said commissioner shall, on examination there- 

 of, and after full hearing upon notice given to all par- 

 ties, Conclude there is good ground for such belief, he 

 shall issue a request in writing to such corporation, 

 company, or association to permit an inspection of the 

 books of such corporation, company, or association to 

 be made ; and if such corporation, company, or asso- 

 ciation shall refuse to comply with such request, then 

 the collector or deputy collector of the district shall 

 make, from such information as he can obtain, an 

 estimate of the amount of such income, and then add 

 fifty per centum thereto, which said assessment so 

 made shall then be the lawful assessment of such in- 

 come. 



SEC. 37. 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 act, to give to the person making such pay- 

 ment a full written or printed receipt, expressing the 

 amount paid and the particular account for which 

 such payment was made; and whenever such pay- 

 ment is inade 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 de- 

 mands to the amounts specified in such receipts; and 

 such receipts shall be sufficient evidence in favor of 

 such debtor, to justify him in withholding the amount 

 therein expressed from his next payment to his cred- 

 itor; but such creditor may, upon giving to his debtor 

 a full written receipt, acknowledging the payment to 

 him of whatever sum may be actually paid and ac- 

 cepting the amount of tax paid as aforesaid (specify- 

 ing the same) as further satisfaction of the debt to 

 that amount, require the surrender to him of such 

 collector's receipt. 



PLAYING CARDS. 



SEC. 38. That on and after the 1st day of August, 

 1894, there shall be levied, collected, and paid, by 

 adhesive stamps, a tax of two cents for and upon 

 every pack of playing cards containing not more than 

 fifty-four cards manufactured and sold or removed, 

 ana also upon every pack in the stock of any dealer 

 on and afte'r that date ; and the Commissioner of In- 

 ternal Revenue, with the approval of the Secretary of 

 the Treasury, shall make regulations as to dies and 

 adhesive stamps. 



SEC. 39. That in all cases where an adhesive stamp 

 is used for denoting the tax imposed by this act upon 

 playing cards, except as hereinafter provided, the 

 person using or affixing the same shall write thereon 

 the initials of his name and the date on which the 



