Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1894-11-08

ton Of any income or salary upol
which q tax has not been paid by thu
employer. where the employer is re
CURED by law TO pay Oh the excess
over $4,000: Provided also, that il
computing the income Of any person
corporation, company OF association
there shall not be included the amour
received from any corporation. com
pany or association as dividends upol
the stock OF such corporation, company
or association, II the tax OF pei
centum has been paid upon its ne
profits by said corporation, compan,
or association as required by this net
Sec. 20 That It shall be the duty oI
all persons of lawful age having an In
come Of mare than $500 for the tax
able year, computed OH the bash
herein prescribed to make and render
Il list or return, on or before the day
provided by law, in such form ant
manner M may be directed by the
commissioner Of internal revenue
with the approval Of the secretary OF
the treasury, to the collector or dep
uty collector Of the district in which
they reside, of the amount of their III
come, gains and profits as aforesaid
and all guardians and trustees, eXecli
tors, administrators, agents, receivers
and all persons or corporations acting
In any hduciary capacity, shall make
and render list or return, aS aforr'
said, to the collector or II deputy col
lectOr of the district In which such per
son or corporation acting In tiduciary
capacity resides or does business. of
the amount Of income, gains and
profits Of any mirror or person FOR
whom they act, but persons having
less than $500 income are not re-
quircd to make such report; and the
collector, or deputy collector, shall re-
quirc every list or return to be verified
by the oath or affirmation of the party
rendering ii, ana may Increase the
amount Of any list or return If he has
reason to believe that the same Is I'M
dcrstatcd: and in case any such per
son having Il taxable income shall neg
lect or refuse to make and render such
list and return, or shall render n viii
fully false or fraudulent list or return,
1t shall be the duty of the collector. or
deputy collector, to make such list, ac-
cordinS to the best information he can
obtain, by the examination of such per
son, or any other evidence, and to add
10 per ccntum as n penalty to the
amount of the taN due on such list In
all eases OF wilfnl neglect or refusal
to mike and render n list or return:
and In all eases of Il wilfully false or
fraudulent list or return having been
rendered to add 100 per ccntum
as Il penalty to the amount of tax
asccrtalned to be due, the tax
and the additions thereto as penalty
to be assessed and collected In the
manner provided for In other eases of
wilful neglect or refusal to render II
list or return, OF OF rendering n false
or fraudulent return.
Provided, that any person or corpora
ton In his, her, or Its own behalf, or
as such tiduCtury, shall be permitted To
declare, under oath or affirmation, the
form and manner of which shall be
prescribed by the commissioner of In.
trrnal revenue. with the approval of
the secretary of the treasury, that he.
she or his, her or it's ward or bcnc.
iicinry was not possessed of I'm income
of 1900, liable to he 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 IN income tnN
elsewhere In the same year. under hH-
thority of the United States upon all
his, her or It's income gains or profits.
and upon I'LL the Income, gains or
profits for which he, she or it IL liable
ms such iluuciary, rs prescribed by
law; and IL the collector or deputy col
lector, shall be satisfied of the truth
poration shall tilcrcupOn bc exempt
from income tN In the said district for
that year; or If the list on return OF
any person or corporation, company,
or association shall have been in
creased by the collector, or deputy col
''''l' mn " l''iS'il W WI I'l WYNN
pany or association may he permitted
To prove the amount Of income liable
To be- assessed; hu such proof shall not
be considered ms conclusive OF the
facts, and no deductions claimed IN
such cases shall he made or allowed
until approved by the collector. or dep
nty collector.
Any person or company, corporation
or association feeling aggrievcd by the
decision of the deputy collector in such
eases may appeal to the collector of
the district, and his decision thereon.
unless reversed 10y the commissioner
OF internal revenue, shall he tiual. II
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 role
want facts, having served notice to
that effect upon the commissioner of
internal revenue as herein prescribed
such notice shall state the time and