payment in compromise. Penalty. person against the United States under any revenue law of the United States, shall fail to report, in writing, such knowledge or information to his next superior officer, and Accepting gifts to the Commissioner of Internal Revenue; or shall demand, or accept, or attempt to collect, directly or indirectly, as payment or gift or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do, he shall be dismissed from office, and shall be held to be guilty of a misdemeanor, and shall, on conviction, be fined not less than one thousand dollars nor more than five thousand dollars, and imprisoned not less than six months nor more than three years. And one-half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court; and the said court shall also render judgment against the said officer or agent for the amount of damages sustained in favor of the party injured, to be collected by execution. March 2, 1867. cepting any gift, charge of violation et law. * district SEC. 26. And be it further enacted, That if any * July 20, 1868, § 98. attorney, marshal, or person1 charged with the execution or supervision of the execution of any of the provisions of Penalty for ac- this act, or of the act to which this is amendatory, shall , for the set: demand, or accept, or attempt to collect, directly or inditlement of any rectly, as payment or gift or otherwise, any sum of money or other property of value for the compromise, adjustment, or settlement of any charge or complaint for any violation, or alleged violation of any of the said provisions, except as expressly authorized by law so to do, he shall be held to be guilty of a misdemeanor, and shall for every such offense be liable to indictment and trial in any court of the United States having competent jurisdiction, and on conviction thereof shall be fined in double the sum or value of the money or property received or demanded, and be imprisoned for a period of not less than one year nor more than ten years June 30, 1864. list or return. ASSESSMENT OF TAXES. SEC. 11. And be it further enacted, That it shall be the Persons liable to duty of any person, partnership, firm, association, or cortaxation to make poration, made liable to any duty, license," stamp, or tax imposed by law, when not otherwise provided for, on or beMar. 2, 1867, § 1. fore the first Monday of March in each year, and in other Return to be cases before the day of levy, to make a list or return, verified by oath or affirmation, to the assistant assessor of the district where located, of * the articles or objects charged July 14, 1870, § 6. 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 respective provisions of this act, and according to the forms and regulations to be prescribed made on oath. Nature of ture. re 1 But see § 98, act July 20, 1868, in which the words "officer or agent probably include those who are intended to be embraced in the term "person." Wherever the word "license" occurs in this compilation it means special tax." 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 to be assessed. binding on all See § 1, June 30, 1864. sors to canvass districts. Duties of assistant assessors. SEC. 12. And be it further enacted, That the instructions, June 30, 1864. regulations, and directions, as hereinbefore mentioned, shall Regulations of be binding on each assessor and his assistants, and on each Cominis si o ner collector and his deputies, and on all other persons, in the persons. performance of the duties enjoined by or under this act; pursuant to which instructions the said assessors shall, on the first Monday of March in each year, and from time to Mar. 2, 1867, § 1. time thereafter, in accordance with this act, direct and cause the several assistant assessors to proceed through Assistant assesevery part of their respective districts, and inquire after and concerning all persons being within the assessment districts where they respectively reside, owning, possessing, or having the care or management of any property, goods, wares, and merchandise, articles or objects liable to pay any duty, stamp, or tax, including all persons liable to pay a license or other duty, under the provisions of this act, and to make a list of the owners, and to value and enumerate the said objects of taxation, respectively, by reference to any lists of assessment or collection taken under the laws of the respective States, to any other records or documents, to the written list, schedule, or return required to be made out and delivered to the assistant assessor, and by all other lawful ways and means, in the manner prescribed by this act, and in conformity with the regulations and instructions before mentioned. June 30, 1864. Assistant assessor to make list for person disclos to and consented To be signed oath or affirma SEC. 13. And be it further enacted, 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, ing. 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 license, as aforesaid, then, and in that case, it shall be the duty of the List to be read officer to make such list or return, which, being distinctly to by the person read, consented to, and signed and verified by oath or affir- liable to tax. mation by the person so owning, possessing, or having the and verified by care and management as aforesaid, may be received as the tion. list of such person. SEC. 14. And be it further enacted, That in case any per- June 30, 1864.. son shall be absent from his or her residence or place of business at the time an assistant assessor shall call for the annual list or return, and no annual list or return has been rendered by such person to the assistant assessor as required by law, it shall be the duty of such assistant assessor to leave at such place of residence or business, with some one of suitable age for absent persons. 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 assistant assessor the list or return required by law within ten days from the date of such note or memorandum, verified by oath or affirma July 13, 1866, § 9. Notice to be left turn. May be sum assessor. sor. mons. is Personsneglect- tion. And if any person, on being notified or required as ing to make re- aforesaid, shall refuse or neglect to render such list or return within the time required as aforesaid, or if any person without notice, as aforesaid, shall not deliver a monthly or other list or return at the time required by law, or if any person shall deliver or disclose to any assessor or assistant assessor any list, statement, or return which, in the opinion of the assessor, Or making fraud- false or fraudulent, or contains any understatement or underulent return. valuation, it shall be lawful for the assessor to summon such moned before the person, his agent, or other person having possession, custody, or care of books of account containing entries relating to the trade or business of such person, or any other person he may Power of asses- deem proper, to appear before such assessor and produce such book, at a time and place therein named, and to give testimony or answer interrogatories under oath or affirmation respecting any objects liable to tax as aforesaid, or the lists, statements, or returns thereof, or any trade, business, or profession liable to any tax as aforesaid. And the assessor may summon, as aforesaid, any person residing or found within the State in in which his district is situated. And when the person intended to be summoned does not reside and cannot be found within such State, the assessor may enter any collection district where such person may be found, and there make the examination hereinbefore authorized. And to this end he shall there have and may exercise all the power and authority he has or may lawfully exercise in the district for which he is commissioned.1 Service of sum- The summons authorized by this section shall in all cases be served by an assistant assessor 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 at the rate of 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 assistant assessor shall be evidence of the facts it states on the hearing of an application for Summons to pro- an attachment; and when the summons requires the production of books, it shall be sufficient if such books are described with Proceedings in reasonable certainty. In case any person so summoned shall neglect or refuse to obey such summons, or to give testimony, or to answer interrogatories as required, it shall be lawful for the assessor to 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 attachAuthority and ment against such person as for a contempt. It shall be the duty of judge or duty of such judge or commissioner to hear such application, and, if satisfactory proof be 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 the provisions of existing laws for the punishment of contempts, to enforce obedience to the requirements of the summons and punish such person for his default Assessors may or disobedience. disobedience. It shall be the duty of the assessor or assistant assessor of the district within which such person shall have tax Travel, duce books. case of failure to obey summons. commissioner. enter premises. 1 But see & 51, July 20, 1868. able property to enter into and upon the premises, if it be necessary, of such person so refusing or neglecting, or rendering a false or fraudulent list or return, and to make, according to May make list. the best information which he can obtain, including that derived or return. from the evidence elicited by the examination of the assessor, and on his own view and information, such list or return, according to the form prescribed, of the property, goods, wares, and merchandise, and all articles or objects liable to tax, owned or possessed or under the care or management of such person, and assess the tax thereon, including the amount, if any, due for special tax; and in case of the return of a false or July 14, 1870, § 6. fraudulent list or valuation, he shall add one hundred per cen * assessed. further time. tum to such tax; and in case of a refusal or neglect, except in Penalties to be 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; and in case of neglect occasioned by sickness or absence In case of sickas aforesaid, the assessor may allow such further time for mak-ness or absence, ing and delivering such list or return as he may judge necessary, not exceeding thirty days; and the amount so added to Collection of asthe tax shall, in all cases, be collected by the collector at the sessed penalties. same time and in the same manner as the tax; and the list or Return of asreturn so made and subscribed by such assessor or assistant sessor sufficient. assessor shall be taken and reputed as good and sufficient for all legal purposes. * Returns must made in legal-ten Penalty for re SEC. 3. And be it further enacted, That it shall be the duty Mar. 10,1866. of all persons required to make returns or lists of arJuly 13, 1866, § 9, ticles or objects charged with an internal tax, to declare in such (bis.) returns or lists whether the several rates and amounts therein July 14, 1870, § 6. contained are stated according to their values in legal-tender show whether currency or according to their values in coined money; and in der currency or case of neglect or refusal so to declare to the satisfaction of the coined money. assistant assessor receiving such returns or lists, such assistant fusal or neglect. assessor is hereby required to make returns or lists for such persons so neglecting or refusing, as in cases of persons neglecting or refusing to make the returns or lists required by the acts aforesaid,1 and to assess the tax thereon, and to add thereto the amount of penalties imposed by law in cases of such neglect or refusal. And whenever the rates and amounts contained in the Returns stated returns or lists as aforesaid shall be stated in coined money, it in coin to be reshall be the duty of each assessor receiving the same to reduce der currency. such rates and amounts to their equivalent in legal-tender currency, according to the value of such coined money in said currency for the time covered by said returns. And the lists required by law to be furnished to collectors by assessors shall in all cases contain the several amounts of taxes assessed, estimated, rency. or valued in legal-tender currency only. duced to legal-ten Lists returned to collectors to be in legal-tender cur turn. SEC. 15. And be it further enacted, That if any person shall June 30, 1864. deliver or disclose to any assessor or assistant assessor ap- Penalty for makpointed in pursuance of law any false or fraudulent list, ing fraudulent rereturn, account, or statement, with intent to defeat or evadé the valuation, enumeration, or assessment intended to be made, or if any person who being duly summoned to appear to testify, or to appear and produce such books as aforesaid, 1 In the amendatory section (9 bis.) of the act of July 13, 1866, the words "the acts aforesaid" referred to the acts of June 30, 1864, and March 10, 1866. to appear and produce books. Or for neglecting shall neglect to appear or to produce said books, he shall, upon conviction thereof before any circuit or district court of the United States, be fined in any sum not exceeding one thousand dollars, or be imprisoned for not exceeding one year, or both, at the discretion of the court, with costs of prosecution. June 30, 1864. Taxable proper resident. SEC. 16. And be it further enacted, That whenever there shall be in any assessment district any property, goods, ty owned by non- wares, and merchandise, articles or objects, not owned or possessed by, or under the care or management of, any person within such district, and liable to be taxed as aforesaid, and no list of which shall have been transmitted to the assistant assessor in the manner provided by this act, it shall be the duty of the assistant assessor for such district to enter into and upon the premises where such property is situated, and take such view thereof as may be necessary, and to make lists of the same, according to the form prescribed, which lists, being subscribed by the said assessor, shall be taken and reputed as good and sufficient lists of such property, goods, wares, and merchandise, articles or objects as aforesaid, for all legal purposes. June 30, 1864. in another district where he resides. List to be trans SEC. 17. And be it further enacted, That any owner or Person having person having the care or management of property, goods, taxable property wares, and merchandise, articles or objects, not lying or may make return being within the assessment district in which he resides, in the district shall be permitted to make out and deliver the list thereof required by this act (provided the assessment district in which the said objects of duty or taxation are situated is therein distinctly stated) at the time and in the manner prescribed to the assistant assessor of the assessment district wherein such person resides. And it shall be the duty of the assistmitted to other dis- ant assessor who receives any such list to transmit the same to the assistant assessor where such objects of taxation are situate, who shall examine such list; and if he approves the same, he shall return it to the assistant assessor from whom he received it, with his approval thereof; and if he fails to approve the same, he shall make such alterations therein and additions thereto as he may deem to be just and proper, and shall then return the said list to the assistant assessor from whom it was received, who shall proceed, in making the assessment of the tax upon the list by him so received, in all respects as if the said list had been made out by himself. trict for examina tion. June 30, 1864. lists. SEC. 18. And be it further enacted, That the lists aforesaid Annual, month shall, where not otherwise specially provided for, be taken ly, and special with reference to the day fixed for that purpose by this act, as aforesaid; and, where duties accrue at other and different times, the list shall be taken with reference to the time when said duties become due, and shall be denominated annual, monthly, and special lists. And the assistant assessors, respectively, after collecting the said lists, shall proceed to Two general lists arrange the same, and to make two general lists-the first Alphabetical list of which shall exhibit, in alphabetical order, the names of all persons, firms, companies, or corporations liable to pay any duty, tax, or license under this act, residing within the assessment district, together with the value and assessinent to be made. of residents. |