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

treasury. for which such person. part
n"rship. firm. association ar corpora.
ton is liable: Provided, that if any
person liable to pay any duty or tax,
or owninS'' possessing or having the
care or management or property
goods, wares and merchandise. articles
or objects liable to pay any duty. tax
or license, shall fail to make and ey-
hibit list or return required by law,
but shall consent TO disclose the par
ticulars 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 rs aforesaid,
then, and in that case, il shall be the
duty of the collector or deputy col
lectOr to make such list or return.
which, being distinctly read consented
to and signed and verified by oath or
affirmation by the person 50 owning.
possessing or having the care and
management as aforesaid may be re.
ceivcd as the list of such person: Pro
vlded. further, that in case no an
nual list or return has been rendered
by such person to the collector as re-
quired by law, and the person shall be
absent from his or her residence or
place OF business at the time the col.
lector shall call for the annual list or
return, it shall be the duty o: such col
lector or deputy collector to leave at
such place of residence or business,
with some one of suitable age and dis
erection, if such be present otherwise
to deposit in the nearest postoffice a
note or memorandum addressed to
such person, requiring him or her To
render to such collector or deputy col
lector the list or return required by
law. within ten days from the date of
such note or memorandum, verified by
oath or affirmation. And if any per.
son OH being notified or required as
aforesaid shall refuse or neglect to rem
der such list or return within the time
required rs aforesaid or whenever
any person who is required to deliver
monthly or other return Of objects
subject to tax fails to do so at the
time required, or delivers any return
which, in the opinion Of the collector.
is false or fraudulent. or contains any
undervaluation or understatement, 1t
shall be lawful for the collector to
summon such person. or any other
person having possession. custody or
care of books of account containing en-
tries relating to the business of such
person or any other person he may
deem proper, to appear before him and
produce such books at II time and place
named in the summons, and to give
testimony or answer nterrogatories,
under oath, respecting amy objects
liable to tax or the returns thereof
The collector may summon any person
residing or found within >nr state in
which his district lies; and when the
person intended to be summoned does
not reside and cannot be found within
such state, he may enter amy collection
district where such person may be
found. and thrr" make the cXamina-
ton herein authorized. And to this
end he may there exercise Ill the au-
llority which he might lawfully eXer
else in the district for which he was
commissioned.
"Src. :IIG. When amy person. cor
poration, company or association re.
fuses or neglcctS 10 render any return
or list required by law. or renders II
false or fraudulent return or list, the
collector OF any deputy collector shall |
make. according To the best informa-
ton which ne can obtain, including
that derived from the evidence elected !
by the examination of The collector, |
ana on his own view and information,
such lit Or return, according to the
form prescribed. OF the income, prop
prty and objects liable to tax owned |
or possessed or under the care or
management of such person or corpor-
alton, company or association, and the |
commissioner of internal revenue shall |
assess Ill taxes not paid by stamps, |
including III" amount. if any, due for |
special TAN, income or other tax, and |
in case of any return of false or
fraudulent list or valuations intention !
ally, he shall add 100 per centum to !
such tax; and in ease of Il refusal or
neglect except in cases Of sickness or
absence to make a list OF return, or to
", rify the same as aforesaid he shall |
add 80 per ceutnm to such tax. In
case of neglect occasioued by sickness
or absence as aforesaid, the collector
may allow such further time for max
ing and delivering such list or return
as he may deem necessary, not eX.
coeding thirty days. The amount so
added to the tax shall be collected at
the same time and in the same man
ncr as the tax unless the neglect or
falsity is discovered after the tax has
been paid, in which case the amount
so added shall be collected IN the same
manner as the tax: and the list or re-
turn so made and subscribed by such
collector or deputy collector shall be
held prima facie good and sufficient
for all legal purposes.
Sec. 80. That every corporation,
company or association doing business
for profit shall make and render to the