774 SIXTY-FOURTH CONGRESS. Sess. I. Ch. 463. 1916. Y¤§g°t‘:'x§,*tf,;¤s_ "Sec._ 3173. It shall be the duty_ of any person, partnership, firm, age. S., sec. 3173, p. association, or corporation, made liable to any duty, special tax, or v.,""°"°°°‘r 38, P, m, other tax imposed by law, when not otherwise provided for, (1) in
- ¤;:g‘~,_ case of a special tax, on or before the thirty-first day of July in each
Income. year, (2) m case of mcome tax on or before the first day of March in each year, or on or before the last day of the sixty-day period oem me. next following the closnif date of the fiscal year for which it makes a peltuién of its mcomte; anakfi) tether cases beeflogextihle day ein whielh e axes accrue m a or return v oat , to t collector or a_deputy collector of the district where {mated, of the articles or objects, mcluding the amount of annual income charged witlli a dutyi or the lpuanliiity of golpds, wares, and merchandise, maeorso ancarge wit ataxt s eralrtes d te amount, according to the forms andiregiiildtions ai be glge (lgommieseelnelifr of Interpal Ithovanumhwith the approval of the . cre_ary0 e easury orw c suc rson artn hi Him §§°;;"'é";,,,,.,,;;,,.,,,,,, association, or coigporatioii is liable: Proviiloed, Thlint if e;?1yl?]b61`SO]Zl “°"° P¤’°¥· liable to pay any uty or tax, or ownmg, possemmg, or having the care or management of property, goods, W&1'6S, and merchandise, articles og ogflegte halllgte to paéy any utyéisgc, pr hclenseéleehuall fail to makean e 1 a_ or reurnre uir aw t 4, to éhsclosg theeispaartaioulprs of and ell lt;peypro@, goodsjxwivnssers, anmercan icesanojectsia t dt t or any busmess ior occupation liable to piiyoaiilyytheywuaioggsaidi then, and m that case, iteshall be the dut of the collector or deput , collector to make such list or return, which, being distinctly reag consented to, and signed and verified by oath by the person so own- Nm if M mm Hlg, , or avlng the care and management as aforesaid, ma. may receivaeldlao the heat of eluchboearsonz further, That in casenoannu is orreimi edb h the collector or deputy collectoigs as reguiiiild (li. law}; iliii tligrgiiscirli shall be absent from his or her residence or liice 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 place of residence or business, with some one of suitego age apd diecreézn, 1f sutoh be present, (ptherwise to deposit in ~ pos o_ ano or memoranumaddressedto h person, requiring him br her to render to such_ collector or degiilty collector the hst or retum required by law within ten days from the
"•&¤;_ gn; date of such note or memorandum, verified by oath. And if any
my- person, on being notified or required es aforesaid, shall refuse or neggect to render such list or retmn within the time required as afore- 2‘£l...1-°f..ZJ.i?.“$}’°’b"`“’r$"°"r§"‘ Tif? ""l"li§d “’.r‘*°1"’°" “ “°°““"" °' _ _0]ec sujec ISJQK toosoatth f gmred, or delivers any return which, in the opinion of theacolllddtgi; is elrroneous, false, or fraudulent, or contains any undervaluation or un erstatement, or refuses to allow anfy regularly authorized Government officer to examine the books o suc person iirm or orporation, it shall be lawful for the collector to summon such piarson or any other person having possession, custody, or care of books of account contaminglentnes re ating to the business of such person, or any other person e may deem dproper, to a pear before him and produce such books at a tune an place named)1n the summons, and Mmm Ofcollm to give_ testimony or answer mterrogatories, under oath res ting ,,,,¤,d,°,‘g`gsmc,_ * any cb]ects or mcome liable to tax or the retiuns thereof. 'l§·i:=col· L°$‘?r°§¤2%$¥ffL"l.$lL’£r“i’%Z .l§Z‘§£‘1’t"“"”"gd°’ ’°““" ‘",Q.,,.,“""‘,, *?’° 8****** to be summoned does not reside gn IY;)ll.i9Ill0tl;§`l111d wlitlgiimdiigli State or Territory, he may enter an coll dis ' y ection trict where such person ma be found and there make the examination herein authorized. An to this end he may there exercise all the authority which
