inserting in place thereof the words "on which the taxes accrue," making the section read as follows:

"It shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, stamp, or tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirteenth day of April in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the deputy collector of the district where located, of the articles or objects charged with a special duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a specific or ad valorem duty or tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, under the direction 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 any duty or tax, or owning, possessing, or having 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 special tax as aforesaid, then, and in that case, it shall be the duty of the deputy collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath or affirmation 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 any person shall be absent from his or her residence or place of business at the time a deputy collector shall call for the annual list or return and no annual list or return has been rendered by such person to the deputy collector as required by law, it shall be the duty of such 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 deputy collector the list or return 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 under-valuation or under-statement, 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 cannot 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."

It was further amended to read as set forth here, by the Wilson Tariff Act of Aug. 27, 1894, c. 349, § 34, cited above, which amendment was re-enacted in the same language as a part of the income tax provisions of the Underwood Tariff Act, last cited above.

This amendment, as originally enacted, was a part of the income tax provisions in the Wilson Tariff Act of 1894, cited above, held unconstitutional in Pollock v. Trust Co., 157 U. S. 429, 15 Sup. Ct. 673, 39 L. Ed. 759.

The requisites of returns for the assessment and collection of the income tax

imposed by section II of the Underwood Tariff Act were prescribed by paragraphs A-G of that section, set forth post, §§ 6319-6330.

Provisions requiring returns to show whether the rates and amounts were stated according to their values in legal-tender currency or according to their values in coined money were made by R. S. § 3178, now obsolete.

§ 5897. (R. S. § 3174.) Summons, form and manner of service of. Such summons shall in all cases be served by a deputy collector of the district where the person to whom it is directed may be found, by an attested copy delivered to such person in hand, or left at his last and usual place of abode, allowing such person one day for each twenty-five miles he may be required to travel, computed from the place of service to the place of examination; and the certificate of service signed by such deputy shall be evidence of the facts it states on the hearing of an application for an attachment. When the summons requires the production of books, it shall be sufficient if such books are described with reasonable certainty.

Act June 30, 1864, c. 173, § 14, 13 Stat. 226. Act July 13, 1866, c. 184, § 9, 14 Stat. 101. Act Dec. 24, 1872, c. 13, 17 Stat. 401. § 5898. (R. S. § 3175.) Failure to obey summons, proceedings on. Whenever any person summoned under the two preceding sections neglects or refuses to obey such summons, or to give testimony, or to answer interrogatories as required, the collectors may apply to the judge of the district court or to a commissioner of the circuit court of the United States for the district within which the person so summoned resides for an attachment against him as for a contempt. It shall be the duty of the judge or commissioner to hear the application, and, if satisfactory proof is made, to issue an attachment, directed to some proper officer, for the arrest of such person, and upon his being brought before him to proceed to a hearing of the case; and upon such hearing the judge or commissioner shall have power to make such order as he shall deem proper not inconsistent with existing laws for the punishment of contempts, to enforce obedience to the requirements of the summons and to punish such person for his default or disobedience.

Act June 30, 1864, c. 173, § 14, 13 Stat. 226.

Act July 13, 1866, c. 184, §

9, 14 Stat. 101. Act Dec. 24, 1872, c. 13, § 1, 17 Stat. 401.

The office of commissioner of the circuit court, mentioned in this section, was abolished, and the appointment of United States commissioners, to have the same powers and perform the same duties, was provided for, by Act May 28, 1896, c. 252, § 19, ante, § 1333.

§ 5899. (R. S. § 3176, as amended, Act March 1, 1879, c. 125, § 3, Act Aug. 27, 1894, c. 349, § 34, and Act Oct. 3, 1913, c. 16, § II, I.) When collector may enter premises and make returns. 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 objects 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 100 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 50 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.

Act June 30, 1864, c. 173, § 14, 13 Stat. 226. Act July 13, 1866, c. 184, § 9, 14 Stat. 101. Act Dec. 24, 1872, c. 13, § 2, 17 Stat. 402. Act March 1, 1879, c. 125, § 3, 20 Stat. 331. Act Aug. 27, 1894, c. 349, § 34, 28 Stat. 559. Act Oct. 3, 1913, c. 16, § II, I, 38 Stat. 179.

This section, as enacted in the Revised Statutes, was amended by Act March 1, 1879, c. 125, § 3, cited above, by striking out, after the words "The amount so added to the tax shall," the words "in all cases," and by inserting, after the words "same manner as the tax," the words "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," making the section read as follows:

"The collector or any deputy collector in every district shall enter into and upon the premises, if it be necessary, of every person therein who has taxable property and who refuses or neglects to render any return or list required by law, or who renders a false or fraudulent return or list, and 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 objects liable to tax, owned or possessed or under the care or management of such person, and the Commissioner of Internal Revenue shall assess the tax thereon, including the amount, if any, due for special tax, and in case of any return of a false or fraudulent list or valuation, 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 good and sufficient for all legal purposes."

It was further amended as set forth here by the Wilson Tariff Act of Aug. 27, 1894, c. 349, § 34, cited above, which amendment was re-enacted in the same language as a part of the income tax provisions of the Underwood Tariff Act, cited above.

This amendment, as originally enacted, was part of the income tax provisions

in the Tariff Act of 1894, cited above, held unconstitutional in Pollock v. Trust Co., 157 U. S. 429, 15 Sup. Ct. 673, 30 L. Ed. 759.

The Commissioner of Internal Revenue was authorized to make returns for the assessment of the income tax by section II, E, of the Underwood Tariff Act, set forth post, § 6325.

§ 5900. (R. S. § 3177.) Officers may enter premises where taxable articles are kept.

Any collector, deputy collector, or inspector may enter, in the day-time, any building or place where any articles or objects subject to tax are made, produced, or kept, within his district, so far as it may be necessary, for the purpose of examining said articles or objects. And any owner of such building or place, or person having the agency or superintendence of the same, who refuses to admit such officer, or to suffer him to examine such article or articles, shall, for every such refusal, forfeit five hundred dollars. And when such premises are open at night, such officers may enter them while so open, in the performance of their official duties.. And if any person shall forcibly obstruct or hinder any collector, deputy collector, or inspector, in the execution of any power and authority vested in him by law, or shall forcibly rescue or cause to be rescued any property, articles, or objects after the same shall have been seized by him, or shall attempt or endeavor so to do, the person so offending, excepting in cases otherwise provided for, shall, for every such offense, forfeit and pay the sum of five hundred dollars, or double the value of the property so rescued, or be imprisoned for a term not exceeding two years, at the discretion of the court.

Act June 30, 1864, c. 173, §§ 37, 38, 13 Stat. 238.

The provisions of this section were made applicable to internal revenue agents by an amendment of R. S. § 3152, by Act March 1, 1879, c. 125, § 2, ante, § 5856.

(R. S. § 3178. Obsolete.)

This section required the returns or lists of objects charged with an internal tax to show whether the several rates and amounts were stated according to their values in legal tender currency or according to their values in coined money. It is omitted as obsolete.

§ 5901. (R. S. § 3179.) Making false return, or refusing to produce books; penalty.

Whenever any person delivers or discloses to the collector or deputy any false or fraudulent list, return, account, or statement, with intent to defeat or evade the valuation, enumeration, or assessment intended to be made, or, being duly summoned to appear to testify, or to appear and produce such books as aforesaid, neglects to appear or to produce said books, he shall be fined not exceeding one thousand dollars, or be imprisoned not exceeding one year, or both, at the discretion of the court, with costs of prosecution.

Act June 30, 1864, c. 173, § 15, 13 Stat. 226.

Making false return to evade the income tax was punishable by a provision of the Underwood Tariff Act of Oct. 3, 1913, c. 16, § II, F, post, § 6326. § 5902. (R. S. § 3180.) Taxable property owned by non-residents. Whenever there are in any district any articles not owned or possessed by or under the care or control of any person within such

district, and liable to be taxed, and of which no list has been transmitted to the collector, as required by law, the collector or one of his deputies shall enter the premises where such articles are situated. and shall take such view thereof as may be necessary, and make lists of the same, according to the form prescribed. Said lists, being subscribed by such collector or deputy, shall be taken as sufficient lists of such articles for all purposes.

Act June 30, 1864, c. 173, § 16, 13 Stat. 227. Act 'Dec. 24, 1872, c. 13, § 1, 17 Stat. 401.

§ 5903. (R. S. § 3181, as amended, Act Feb. 18, 1875, c. 80, § 1.) Lists, when taken and how denominated.

The lists or returns aforesaid shall, where not otherwise specially provided for, be taken with reference to the day fixed for that purpose by this Title as aforesaid; and where duties accrue at other and different times, the list shall be taken with reference to the time when said taxes become due, and shall be denominated annual, monthly, and special lists or returns.

Act June 30, 1864, c. 173, § 18, 13 Stat. 228. Act Feb. 18, 1875, c. 80, § 1, 18 Stat. 319.

This section, as originally enacted in the Revised Statutes, was amended by striking out, after the words "and different times, the," the word "last," and inserting in the place thereof the word "list," as set forth here, by Act Feb. 18, 1875, c. 80, § 1, cited above.

§ 5904. (R. S. § 3182.) Commissioner of Internal Revenue to make assessments; correction of incomplete or imperfect lists. The Commissioner of Internal Revenue is hereby authorized and required to make the inquiries, determinations, and assessments of all taxes and penalties imposed by this Title, or accruing under any former internal-revenue act, where such taxes have not been duly paid by stamp at the time and in the manner provided by law, and shall certify a list of such assessments when made to the proper collectors respectively, who shall proceed to collect and account for the taxes and penalties so certified. Whenever it is ascertained that any list which has been or shall be delivered to any collector, is imperfect or incomplete in consequence of the omission of the name of any person liable to tax, or in consequence of any omission, or understatement, or undervaluation, or false or fraudulent statement contained in any return made by any person liable to tax, the Commissioner of Internal Revenue may, at any time within fifteen months from the time of the delivery of the list to the collector as aforesaid, enter on any monthly or special list the name of such person so omitted, together with the amount of tax for which he may have been or shall become liable, and also the name of any such person in respect to whose return, as aforesaid, there has been or shall be any omission, undervaluation, understatement, or false or fraudulent statement, together with the amount for which such person may be liable, above the amount for which he may have been or shall be assessed upon any return made as aforesaid; and he shall certify and return such list to the collector as required by law. And all provisions of law for the ascertainment of liability to any tax, or the assessment