The Hawaiian gazette., 1894-11-06

= internal rsvsncs, ADD y sAss ecEnz,stuoer
hall cn sxAntnAaor tAsrsuA Hod AftsF fell
hee-;n< uycn ncrtce gtvca - AZ pArt4FR co.,
ball Issue r~Quest in writing 90 suck ccrpc-
ration, company or eSsCcistioa % permit an In
srecttoa OF the hooks Of scch ccrporstton. CON-
rsny or association 70 be made. ard II srch
ccrporstion> company CT association shAn rs-
fcss 70 comply with such request. then the col
lsctor or deputy collector CT the district shall
make. from such information aS he can Obtain
sn estimate o. the amount q such income SaG
then add 81 per cent thereto. which said SsSeS<-
nent 80 made all then le the lawful Assess
Eaent % such income.
Sec 81 That il shall be the duty OF every
collector ot internal revenue, TO whom Any
rsynieat % any taxes other than the tzx rep
se>sntsd by an adhesive stamp CT other eu-
EravSd stamp = u1Ste under the provisions Of
tliS act, % give % the person making such
T=aY usnt 5 rCll written c. printed reces ~, ex-
pressing the ansoCa1 r5id s,sd the particular
Secpuct tC- which >JCd payment wSS made,
SId whenever scch lRVmeut Is made such
collector shall. if rVS- rs~i. give = SepSrsts re-
ceipt for eSch tx is.d by any debSor, on So
count q payments made 10 or 10 be made by
htr1 10 separate Cresitors, IN such form that
such GebtUr can corVec,ently produce the
same serSrSteiy 10 his several creditors in sat
lSIacI.oc OF their respective demands 10 the
amounts speC-tcd in such receipts, and such
receipts shall be sufficient eviJerce il favor q;
such debtor 20 justify him N withholding the
amount therein expressed from his next pay
ulent 70 his creditor, but such creditor may,
upcl giving 20 his debtor - full written ~
ceipt, acSucv l-e Sllls TIE payment 70 him q
Whatever sun ulsy Dc SctC2liy paid. aud Sc-
ceqJing the e,rcuut Cf tax paid - aio-s>aid
,>pSciIying TIE same - 8 tCStLer satisfaction
or the de5t 70 thSt amount. require the >uEreu-
der 10 HIM o. Slch c--secser'S receipt.
Extra Tax on Arrears.
Sec. q. The taxes Ca incomes herein i'm
roSed shall BE cue and payable or or before
the trsg day q July in each year, and 70 any
sum OF sums annually due anu unpssl1 Gtsv-
the first day OF July aS Aforesaid. and for Il
days after notice ana Ceu-sUG JEerGCI Uy the
collector. there shall be levtt-i In addition
thereto the sum Of per cent on the amount
rer cent Per month upon said tax FROM the
time the same becomes due - 3 penalty. eN-
sept from the estates OF deceased, insane or IN
solvent Persons
Noure>ideuts-
SC. s.. ANY nonresident may also receive
the benefit Of the xCUqIiOuS herein before pro
vidsd IOr by ding with the deputy collector OF
source oI income IN the United States. and
complying with the provisions OF section -
OF this act, IS II a resident. In computing
income he shall include all income from every
source. but unless he be citizen OF the United
States he shSll only pay on that part Of the in
come which Is derived from any source In the
United States In case such nonresident fails
10 fle such statement, the collector OF each
district shall collect the tax on the income de-
rived from property situated IN his district
subject 10 income tax. making no allowance
for exemptions, and all property belonging to
such nonresident shall be liable TO distrSiut
for tax: Provided. that nonresident CORPORA
tax rs resident corporations, and the collection
Of the tax shall be made in the same manner
SIS provided for collections Of taxes against
nonresident persons