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shall be added the sum of 5 per centum on the amount of tax unpaid and interest at the rate of 1 per centum per month upon said tax from the time the same becomes due. (38 Stat. 172, 174.)

See notes to section II, G (a), ante, $ 6327. § 6330. (Act Oct. 3, 1913, c. 16, § II, G.) (d) Returns to be pub

lic record; inspection, etc.; penalty for failure to make return,

etc. G. (d) When the assessment shall be made, as provided in this section, the returns, together with any corrections thereof which may have been made by the commissioner, shall be filed in the office of the Commissioner of Internal Revenue and shall constitute public records and be open to inspection as such: Provided, That any and all such returns shall be open to inspection only upon the order of the President, under rules and regulations to be prescribed by the Secretary of the Treasury and approved by the President: Provided further, That the proper officers of any State imposing a general income tax may, upon the request of the governor thereof, have access to said returns or to an abstract thereof, showing the name and income of each such corporation, joint stock company, association or insurance company, at such times and in such manner as the Secretary of the Treasury may prescribe.

If any of the corporations, joint-stock companies or associations, or insurance companies aforesaid, shall refuse or neglect to make a return at the time or times hereinbefore specified in each year, or shall render a false or fraudulent return, such corporation, joint-stock company or association, or insurance company shall be liable to a penalty of not exceeding $10,000. (38 Stat. 172, 177.)

See notes to section II, G (a), ante, $ 6327. § 6331. (Act Oct. 3, 1913, c. 16, § II, H.) Words "State” and

"United States"; construction. H. That the word "State" or “United States" when used in this section shall be construed to include any Territory, Alaska, the District of Columbia, Porto Rico, and the Philippine Islands, when such construction is necessary to carry out its provisions. (38 Stat. 177.) § 6332. (Act Oct. 3, 1913, c. 16, § II, J.) Receipts for payment of

taxes. J. 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 him in withholding the amount therein expressed from his next payment to his creditor; 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 accepting the amount of tax paid as aforesaid (specifying the same) as a further satisfaction of the debt to that amount, require the surrender to him of such collector's receipt. (38 Stat. 179.) § 6333. (Act Oct. 3, 1913, c. 16, § II, K.) Jurisdiction of district

courts. K. Jurisdiction is hereby conferred upon the district courts of the United States for the district within which any person summoned under this section to appear to testify or to produce books shall reside, to compel such attendancé, production of books, and testimony by appropriate process. (38 Stat. 179.) § 6334. (Act Oct. 3, 1913, c. 16, § II, L.) General laws applicable.

L. All administrative, special, and general provisions of law, including the laws in relation to the assessment, remission, collection, and refund of internal-revenue taxes not heretofore specifically repealed and not inconsistent with the provisions of this section, are hereby extended and made applicable to all the provisions of this section and to the tax herein imposed. (38 Stat. 179.) § 6335. (Act Oct. 3, 1913, c. 16, § II, M.) Porto Rico and Philip

pines; official salaries. M. The provisions of this section shall extend to Porto Rico and the Philippine Islands: Provided, That the administration of the law and the collection of the taxes imposed in Porto Rico and the Philippine Islands shall be by the appropriate internal-revenue officers of those governments, and all revenues collected in Porto Rico and the Philippine Islands thereunder shall accrue intact to the general governments, thereof, respectively: And provided further, That the jurisdiction in this section conferred upon the district courts of the United States shall, so far as the Philippine Islands are concerned, be vested in the courts of the first instance of said islands: And provided further, That nothing in this section shall be held to exclude from the computation of the net income the compensation paid any official by the governments of the District of Columbia, Porto Rico and the Philippine Islands or the political subdivisions thereof. (38 Stat. 180.) $ 6336. (Act Oct. 3, 1913, c. 16, § II, N.) Enforcement of law;

appointment and pay of officers, etc. N. For the purpose of carrying into effect the provisions of Section II of this Act, and to pay the expenses of assessing and collecting the income tax therein imposed, and to pay such sums as the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, may deem necessary, for information, detection, and bringing to trial and punishment persons guilty of violating the provisions of this section, or conniving at the same, in cases where such expenses are not otherwise provided for by law, there is hereby approCOMP.St.'13–179


priated out of any money in the Treasury not otherwise appropriated for the fiscal year ending June thirtieth, nineteen hundred and fourteen, the sum of $800,000, and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, is authorized to appoint and pay from this appropriation all necessary officers, agents, inspectors, deputy collectors, clerks, messengers and janitors, and to rent such quarters, purchase such supplies, equipment, mechanical devices, and other articles as may be necessary for employment or use in the District of Columbia or any collection district in the United States, or any of the Territories thereof: Provided, That no agent paid from this appropriation shall receive compensation at a rate higher than that now received by traveling agents on accounts in the Internal Revenue Service, and no inspector shall receive a compensation higher than $5 a day and $3 additional in lieu of subsistence, and no deputy collector, clerk, messenger, or other employee shall be paid at a rate of compensation higher than the rate now being paid for the same or similar work in the Internal Revenue Service.

For a period of two years from and after the passage of this Act the force of agents, deputy collectors, inspectors, and other employees not including the clerical force below the grade of chief of division employed in the Bureau of Internal Revenue in the city of Washington, District of Columbia, authorized by this section of this Act shall be appointed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, under such rules and regulations as may be fixed by the Secretary of the Treasury to insure faithful and competent service, and with such compensation as the Commissioner of Internal Revenue may fix, with the approval of the Secretary of the Treasury, within the limitations herein prescribed : Provided further, That the force authorized to carry out the provisions of Section II of this Act, when not employed as herein provided, shall be employed on general internal-revenue work. (38 Stat. 180.)

A portion of section II, N, at the beginning of the second paragraph thereof, authorizing the appointment, in the office of the Commissioner of Internal Revenue, of one additional deputy commissioner at a salary of $4,000 a year, two heads of divisions at a salary of not more than $2,500 a year, clerks, messengers and employés, and providing for renting quarters and purchasing supplies, which is omitted here, is set forth ante, $ 364.


Legacies and Successions (R. S. $$ 3438-3440. Obsolete.) These three sections of the Revised Statutes provided for the payment, assessment, and collection of taxes on legacies and successions which were then subject to tax under provisions of acts in force prior to Oct. 1, 1870; said taxes, on and after that date, having been repealed by Act July 14, 1870, c. 255, § 3, 16 Stat. 256. They are omitted as temporary merely in their nature, and as having become obsolete by lapse of time since the repeal of said taxes.

The tax on legacies and distributive shares of personalty imposed by the War Revenue Act of June 13, 1898, c. 448, 88 29, 30, 30 Stat. 464, 465 and the act amendatory thereof, Act March 2, 1901, c. 806, § 11, 31 Stat. 948, was abrogated by the repeal of section 29 of said Act June 13, 1898, c. 448, by Act April 12, 1902, c. 500, $ 7, 32 Stat. 97.

CHAPTER ELEVEN Provisions Common to Several Objects of Taxation Sec.

Sec. 6337. Fraudulent claims of drawback.

with intent to sell in fraud of 6338. Drawback on articles shipped to

law, or to evade taxes; penalty. Philippines.

6355. Seizure of property found in pos6339. Articles in schedule intended for

session in fraud of revenue exportation to be manufactured

laws. in bonded warehouses.

6356. Sales to evade tax; forfeiture. 6340. Removal in bond to Pacific coast 6357. Disposing of or receiving empty for exportation.

stamped packages, etc.; penal6341. Collector's monthly account of

ties. articles in bonded warehouses, 6358. Penalty and forfeiture by distilland articles exported.

ers, rectifiers, wholesale liquor6342. Changes of stamps, instruments

dealers, and manufacturers of for attaching and canceling.

tobacco or cigars, for omitting 6343. Power to alter form and device

things required, and for doing of internal-revenue stamps, la

things forbidden. bels, etc.; method of cancella- 6359. Package included in forfeiture of tion.

goods. 6344. Stamps to be printed on hand- 6360. Goods seized may be delivered to roller presses.

marshal before process issues. 6345. Transmission of stamps to inter-. 6361. Bailing of goods seized; sale for nal-revenue officers.

want of bail. 6346. Redemption of spoiled stamps, 6362. Proceedings on seizure of goods etc.

valued at $500 or less; list and 6347. Decision of Commissioner final.

appraisement; notice of seizure; 6348. Assessment of tax on articles

claims to be filed; bond of sold without stamps; collection.

claimant; sale of goods and 6349. Where mode of assessing or col

disposal of proceeds. lecting any tax is not provided 6363. Application for remission and refor; 'regulations.

turn of proceeds; distribution. 6350. Internal-revenue laws, when co- 6364. Search-warrants.

extensive with jurisdiction of 6365. Detection and punishment of United States.

frauds. 6351. Removing any liquors or wines 6366. Statement of expenditures for under other than trade-names;

punishment of violations, etc. penalty.

6367. Purchasing for the Government 6352. Removing or concealing articles

goods subject to tax. with intent to defraud United 6368. Construction of certain revenue States of tax; forfeiture and

acts. penalty.

6369. Lien for taxes on legacies, etc. 6353. Fraudulently executing docu- 6370. Refundment of taxes on legacies, ments requireù by internal-rey

etc. enue laws; penalty.

6371. Payment of claims for refund6354. Having property in possession

ment of taxes authorized. (R. S. $$ 3441, 3442. Superseded and repealed.) R. S. & 3441, allowed a drawback on fermented liquors and on all the articles mentioned in Schedule A, following R. S. § 3437, consisting of medicinal

preparations, perfumery, cosmetics, matches, and playing cards. It was amended by Act March 1, 1879, c. 125, $ 17, 20 Stat. 350, by striking out a clause excluding any allowance less than $10.

R. S. § 3442, made certificates of drawback issued pursuant to the preceding section receivable for taxes.

Both these sections were superseded, so far as they allowed a drawback on the articles in Schedule A, by the repeal of the taxes by Act March 3, 1883, c. 121, § 1, 22 Stat. 488, and they were repealed, so far as they allowed a drawback on fermented liquors, by Act June 18, 1890, c. 432, set forth ante, i 6152.

§ 6337. (R. S. § 3443.) Fraudulent claims of drawback.

Whenever any person fraudulently claims or seeks to obtain an allowance of drawback on goods, wares, or merchandise on which no internal duty shall have been paid, or fraudulently claims any greater allowance of drawback than the tax actually paid as aforesaid, he shall forfeit triple the amount wrongfully or fraudulently claimed or sought to be obtained, or the sum of five hundred dollars, at the election of the Secretary of the Treasury.

Act June 30, 1864, c. 173. & 172, 13 Stat. 303.

A penalty for fraudulently claiming a drawback on distilled spirits was im. posed by R. S. § 3330, as amended by Act May 28, 1880, c. 108, § 11, ante, $ 6125.

A penalty for fraudulently claiming or seeking to obtain a drawback on man.

ufactured tobacco was imposed by Act Feb. 8. 1875, c. 36, § 25, ante, & 6196. § 6338. (Act March 8, 1902, c. 140, $ 6.) Drawback on articles

shipped to Philippines. All articles subject under the laws of the United States to internal-revenue tax, or on which the internal-revenue tax has been paid, and which may under existing laws and regulations be exported to a foreign country without the payment of such tax, or with benefit of drawback, as the case may be, may also be shipped to the Philippine Islands with like privilege, under such regulations and the filing of such bonds, bills of lading, and other security as the Commissioner of Internal Revenue may, with the approval of the Secretary of the Treasury, prescribe. (32 Stat. 55.)

This provision was part of section 6 of an act temporarily to provide revenue for the Philippine Islands etc., cited above. Other provisions of the section, relating to articles manufactured in bonded warehouses, are set forth ante, 8 5674.

An internal-revenue tax on imports from the Philippines was imposed by the Underwood Tariff Act of Oct. 3, 1913, c. 16, $ IV, C, ante, $ 5294. An internal-revenue tax in the Philippines on imports from the United States and other countries was also imposed by that section.

A tax on bay rum and other articles containing alcohol brought from Porto Rico was imposed by Act Feb. 4, 1909, c. 65, ante, $ 6123.

An internal-revenue tax on articles of Porto Rican manufacture coming into the United States was imposed by Act April 12, 1900, c. 191, § 3, ante, 8 3749.

Provisions for the collection of the internal-revenue tax on articles of Porto Rican manufacture coming into the United States were made by Act June 29, 1906, c. 3613, § 1, ante, $ 3750.

Articles going into Porto Rico from the United States were exempted from internal-revenue taxes by the Underwood Tariff Act of Oct. 3, 1913, c. 16, $ IV, D, ante, 8 5295.

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