SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. 345 touching any part of the administration of the internal—revenue laws EEVEWE MT 01* me with which he is charged, or where such oaths and evidence are authorized by law or regulation authorized by law to be taken. _ _ _ " Sec. 3167. It shall be unlawful for any collector, deputy collector, ,,§?,"§‘§,§§‘$§d §§1§°’§§3Z agent, clerk, or other officer or employee of the United States to ¤¤,gEgfE¢i¤1%1¤,ggl¤Wf6y6· divulge or to make known in any manner whatever not provided by v61.`·ii?i$. sui p' ` law to any person the operations, style of work, or apparatus of any manufacturer or plroducer visited by him in the discharge of his _ oflicial duties, or the amount or source of income, profits, losses, ex- m$`,§§’“ “‘°°m° ’°‘ penditures, or any particular thereof, set forth or disclosed in any income return, or to permit any income return or copy thereof or any book containing any abstract or particulars thereof to be seen or examined by any person except as provided by law; and it shall _ _ be unlawful for any person to print or publish in any manner what- ¤,{{§§“E,’}°§‘§°,‘§m*;“1}1§ ever not {provided y law any income return, or any part thereof or °¤¤E» EEE source o income, dproiits, losses, or expenditures appearing in any income return; an any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding $1,000 or P““m““°“t ‘°" by imprisonment not exceeding one year, or both, at the discretion _ _ of the court; and if the offender be an officer or employee of the D“‘”‘“"]°’°'I°“d°" . Uniiied States he shall be dismissed from office or discharged from employment. _ _ " Sec. 3172. Every collector shall, from time to time, cause his wil”,§,'{,’§{’S by d°p“°y deputies to proceed through every part of his district and inquire §é§-kg°°,;3§§§»P·6°“· after and concerning all persons therein who are liable to pay any ' ` internal-revenue tax, and all persons owning or having the care and managpment of ang objects liable to pay any tax, and to make a list of suc persons an enumerate said o jects. T to mk " Sec. 3173. It shall be the duty of any person, partnership, firm, ywiipitiiiisas. ° association, or corporation, made liable to any duty, special tax, or $;,,*’j·;,s°‘;f·,fQ*’·6°“ other tax imposed by law, when not otherwise provided for, (1) in ' case of a s ecial tax, on or before the thirty-first day of July in each year, and €2) in other cases before the day on which the taxes accrue, to make a ist or return, verified by oath, to the collector or a deputy collector of the district where located, of the articles or objects, in- D¤*¤¤¤ ¤l>¤¢m¤¢ cluding theguantity of goods, wares, and merchandise, made or sold and charge with a tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed b the Commissioner of Internal Revenue, with the approval of the Sbcretary of the Treasury, for which such person, partnership, firm, association, or corporation is liable: Provided, That if any person liable to pay any §;°"{',§’$,,,,,, omm, duty or tax, or owning, possessing, or having the care or management ;**geg,§•¤¤° °' Pm? of property, (goods, wares, and merchandise, article or objects liable ` to pay any uty, 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 tax as aforesaid, then, and in that case, it shall be the duty of the collector or deputy collector to make such list or return, which, bei distinctly read, consented to, and signed and verified by oath byngie 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 no annual list mI§‘°°,§§'§k§§°g t§‘£.°r°[.`§E or return has been rendered by such person to the collector or deputy °‘°— collector as required by law, and the person shall be absent from his or her residence or lace 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 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
