The Pacific commercial advertiser. [volume] (Honolulu, Hawaiian Islands) 1885-1921, 1894-10-31

Of internal revenue. and II said commissioner
shall, on examination thereof, and after full
bearing upon notice given to all parties CON
shall issue request IN writing 10 such coTpo-
ration, company or association 70 permit an in
spection OF the books of such corporation, COM
pany or association TO be made; and II such
corporation company or association shall re-
fuse TO comply with such request. then the col
lector or deputy collector OF the district shall
make. from such infOrma ton as he can obtain,
an estimate OF the amount OF such income and
then add 30 per cent thereto, which said assess
ment so made shall then be the lawful ASSESS
ment of such income.
collector OF internal revenue, TO whom any
payment OF any taxes other than the tax rep
resented by an adhesive stamp or other en-
graved stamp Is made under the provisions OF
this act, TO give TO the person making such
pressing the amount paid and the particular
account for which such payment was made;
and whenever such payment Is made such
collector shall, II required. give separate re-
ceipt for each tax paid by any debtor. on &C
count of payments made 10 TO be made by
him 10 separate creditors, in such form that
such debtor can conveniently produce the
same separately 10 his several creditors in sat
isfaction OF their respective demands 10 the
amounts specified In such receipts, and such
receipts shall be sufficient evidence In favor of
such debtor TO justify him in withholding the
amount therein expressed from his next pay
ment TO his creditor, but such creditor may,
upon giving TO his debtor a full written re-
whatever sum may be actually paid, and ac-
ceptlng the amount or tax paid as aforesaid
the saInel as q IOrJNer Satisfaction
OF the debt TO that amount, require the surren-
der to him or such collectors receipt
Extra Tax on Arrears.
Sec co. The taxes on incomes herein i'm
posed shall be due and payable on or before
the first day of July in each year, and to any
sum or sums annually due and unpaid after
the first day OF July aforesaid, and for 10
days after notice and demand thereof by the
collector. there shall be levied In addition
thereto the sum of per cent on the amount
of taxes unpaid and interest at the rate OF l
per cent per month upon said tax from the
time the same becomes due a penalty, eX-
cept from the estates OF deceased, insane or in
solvent persons
Nonresidents.
Sec. g.. Any nonresident may also receive
the benefit OF the exemptions herein before pro-
vided for by filing with the deputy collector of
any district true list of all his property and
source of income in the United States, and
complying with the provisions Of section ~
of this act. IL a resident. In computing
income he shall include all income from every
source, but unless he be citizen of the United
States he shall only pay on that part of the in
come which Is derived from any source in the
United States In case suoh nonresident fails
to file such statement, the collector of each
district shall collect the tax on the income de-
rived from property situated in his district
for exemptions, and ali property belonging to
such nonresident shall be liable to distraint
for tax: Provided, that nonresident corpora
tions shall be subject TO the same laws to
tax 5 resident corporations, and the collection
of the tax shall be made in the same manner
provided for collections of taxes against
nonresident persons.