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

u OT peTSOuS DIS dIOTeSdlu. whose con
5. pensation is determined by fixed sa
# airy, or upon settling or adjusting tn
e accounts of such officers or persons. [
T. deduct and withhold the said tax of
G per centum; and the payroll. receipt
/ or account of officers or persons pay
d ing such tax as aforesaid shall b
I made TO exhibit the fact of such nav
Il ment And it shall be the duty of tn
q accounting officers of the treasury dc
partmenr. when auditing the account
: of any paymaster or dishursing officer
e or any officer withholding his salar,
$ from moneys received by him. or he,
: settling or adjusting the accounts o
| any such officer. to require evidence
: that the taxes mentioned in this sec
Z ton have been deducted and paid owe
: to the treasurer of the United State:
! or other officer authorized to receiv,
the same. Every corpora ton which
: pays to an employe salary or com
pensatiOn exceeding $1,000 per annun
shall report the same to the collecto,
or deputy collector of his district, ant
said employee shall pay thereon. sub
, ject To the exemptions herein provided
for the tax of 2 per centum on the
excess of his salary over $4,000: Pro
vided, that salaries due to state
county or municipal officers shall be
exempt from the income tax herein
levied.
Sec. 81 That sections 3167. 3172
H173 and 3176 Of the revised statutes
- ~
hereby amended so as to read as fol
lows:
! Sec. 3167. That it shall be unlawful
for any collector. deputy collector.
agent, clerk or other officer or ernploya
of the United States to divulge or to
make known in any manner whatever
not provided by law to any person
the operations. style of work, or ap-
paratuS Of any manufacturer Or pro-
Queer visited by him in the discharge
Of his official duties, or the amount or
source of income. profits, losses. eXpen-
dItures, or any particular thereof, set
forth or disclosed in any income re-
turn by any person or corporation or
to permit any income return or CODY
abstract or particulars thereof. to be
seen or examined by any person ex-
cept as provided by law; and it shall
be unlawful for any person to print
! or publish in any manner whatever not
provided by law any income return. OF
any part thereof. or the amount or
source Of income profits, LOSES or ex-
penditures appearing in any income
return; and any 0ffense against the
foregoing provision shall be misde-
meanor. and be punished by fine not
exceeding $1,000, or by Imprisonment
not exceeding one year, or both. al the
discretion of the court; and if the of
fender be an officer or employee of the
United States no shall be dismissed
from office and be incapable there
after of holding any office under the
government .... .-.,. .
sec. 3l72. That every collector
shall, from time to time. cause his dep
uties to proceed through. every part
of his district and inquire after and
concerning all persons therein who are
liable to pay any internal revenue tax.
and all persons owning or having the
care and management of any objects
liable to pay any tax, and to make a
list of such persons and enumelate
said objects
Sec. 3f13. That it shall be the duty
OF any person, partnership, firm, asso,
citation or corporation, made liable to
any duty, special tax or other tax i'm
posed by law. when not otherwise
provided for, in case of a special TAN
on or before the 31st day of July in
each year, in case of income tax on OF
before the first Monday of March in
each year, and in other cases before
the day on which the taxes accrue, to
make a list or return, verified by oath
OF affirmation, to the collector or q
deputy collector of the district where
located, of the articles or objects in
Guiding the amount of annual income.
charged with a duty or tax, the guam
tity of goods, wares and merchandise
made or sold. and charged with tax.
the several rates and aggregate
amount. according to the forms and
regulations to be prescribed by the
commissioner of internal revenue, with
the approval of the secretary of the
treasury, for which such person, part
nerShip. firm. association or CORPORA
zion is liable: Provided, 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, tax
or license, shall fail to make and eX-
hlbit a 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 as aforesaid
then. and in that case, it 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 so owning,
possessing or having the care and
management as aforesaid may be re-
ceived as the list of such person: Pro
vided. 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.
1nafnY. Oh, fnys $hn