Wood County reporter. [volume] (Grand Rapids [i.e. Wisconsin Rapids], Wis.) 1857-1923, 1894-11-08

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;. all persons of lawful age having an il
come of more than $500 for the tai
able year, computed on the bas
Z herein prescribed, to make and rende
a list or return, on or before the da
provided by law, in such form an
manner as may be directed by tn
commissioner Of internal revenue
, with the approval of the secretary G
the treasury, to the collector or a DEF
uty collector Of the district in whic
they reside, Of the amount of their il
come, gains and profits as aforesaid
and all guardians and trustees. eXecu
tors, administrators, agents, receivers
and all persons or corporations actin
in any fiduciary capacity, shall max
and render a list or return, as afore
said. to the collector or a deputy col
lector of the district in which such per
son or corporation acting i'll a tiduciar,
capacity resides or does business. o
the amount of income gains ant
profits of any minor or person 70
whom they act, but persons having
less than $500 income are not re
quired to make such report; and the
collector, or deputy collector. shall re
quire every list or return TO be verified
by the oath or affirmation of the part!
rendering il, and may increase the
amount of any list or return if he has
reason to believe that the same is I'M
derstated; and in ease any such per
son having Il taxable income shall neg.
! lect or refuse to make and render such
list and return, or shall render a will
| fully false or fraudulent list or return
it shall be the duty of the collector, OF
| deputy collector, to make such list. ac-
cOrdinG to the best information he can
obtain, by the examination of such per
son, or any other evidence, and to add
30 per centum as penalty to the
amount of the tax due on such list in
all cases of wilful neglect or refusal
to make and render list or return
and in all cases of a wilfully false or
fraudulent list or return having been
rendered to add 100 per centum
as Il penalty to the amount of tax
aScertained to be due. the tax
and the additions thereto as Il penalty
to be assessed and collected in the
manner provided for in other cases of
wilful neglect or refusal to render a
list or return, or Of rendering false
or fraudulent return.
Provided, that any person or corpora
ton in his, her, or its own behalf, or
as such fiduCiary, shall be permitted to
declare, under oath or affirmation, the
form and manner of which shall be
prescribed by the commissioner Of in
ternal revenue. with the approval Of
the secretary of the treasury, that he.
she or his, her or its ward or bene-
ficiary was not possessed of an income
of $4,000, liable to be assessed accord
ing to the provisions of this act; or
may declare that he, she or it. or his,
her or it's ward or beneficiary has been
assessed and has paid an income tax
elsewhere in the same year, under an
thOrity of the United States, upon all
his, her OF its income. gains or profits,
and upon all the income, gains or
profits for which he, she or it is liable
as such fGuciary, as prescribed by
law; and if the collector. or deputy col
lector, shall be satisfied of the truth
Of the declaration, such person OF COR
pOratiO shall tnereupOn be exempt
from income tax in the said district for
that year; or if the list or return of
any person or corporation, company,
or association shall have been in
creased by the collector, or deputy col
lectOr, such person or corporation, com
pany or association may be permitted
to prove the amount OF income liable
to be assessed; bu such proof shall not
be considered as conclusive OF the
facts, and no deductions claimed i'll
such cases shall be made or allowed
until approved by the collector, or dep
uty collector.
Any person or company, corporation
or association feeling aggrieved by the
decision of the deputy collector in such
cases may appeal to the collector of
the district. and his decision thereon,
unless reversed by the commissioner
of internal revenue. shall be final. If
dissatisfied with the decision of the
collector such person or corporation,
company or association may submit
the case, with all the papers, to the
commissioner of internal revenue for
his decision. and may furnish the tes-
timony Of witnesses to prove any rele-
want facts, having served notice TO
that effect upon the commissioner Of
internal revenue, as herein prescribed.
Such notice shall state the time and
place at which, and the officer before
whom. the testimony will be taken;
the name, age, residence and business
of the proposed witness, with the
questions to be propounded to the wit
ness, or brief statement of the sub
stance of the testimony he is expected
to give: Provided, that the government
may at the same time and place take
testimony of the witnesses examined
by the person taxed.
The notice shall be delivered or
mailed to the commissioner of internal
revenue a sufficient number OF days
previous to the day fixed for taking
! the testimony to allow him, after its
receipt, at least five days, exclusive OF
! the period required for mail cOmmu-
nication with the place at which the
testimony is to be taken, in which tc
give, should he so desire, instructions
as to the cross-eXamination of the pro
posed witness.
Whenever practicable, the affidavit
or deposition shall be taken before
collector or deputy collector OF inter
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