The Hawaiian gazette., 1894-11-06

" law 70 withhold. and does, withhold the TAX
nd psys he sane 20 ghe cftcer authorized 70
-ecefve Il. In eoupurt,S incomes the necessa-
% Any b-<;c@sS, occupation OF r-ofessicr
skal &c deducted and also al irteres. due
y p@iG within the yesr BY sneh person On
sxts-trG Indebtedness Ard al national state,
>ourty, school and municipal taxes, no, in
AEdtog those assessed against local benefits
pstt within tie TSS-, shall he deducted from
AAs actually paid the same, whether s1ch per-
90 Be Swns=, tenant or nortSASpr. Also loss
actually sustained d-rinS the war. incurred
wreck Snd not compensated for BY INSURANCE.
- oshe-wtSe, and debts Ascerrztne1 70 be
worthless, but excluding al estimated depreci-
Ariol OF value and losses within the year
reSl estate purchased within TWO years prs-
viocs 70 the ye1- for which income Is eSti-
mated
Tor any amount paid cut FOR new bUildinSS
permanent improve uentS or berIerrnenrS made
20 increase The value % any p-uperty or estate.
Provided further. That only one deduction
Cf S40O shah bs made from the aggregate in
curue q al the members % any fzrniiy, com
posed q one o. both parents. and one or more
EuA--iiSn> shall be allowed 70 make deGuc-
ton n favor % each S1d every ward. sxcepr
that in case where TWO Cr more wards are COR
priSeG IN one family and have JOINT property
interests. the aEEreSare CeG Cc-lul n cheir fs-
v1r shall not exceed SOU And provided fur
thsr, thac In cases where the salary Or other
r-elt o. service Cf the United States shah not
exceed the rate ur S+OUu per snnunl. or shall
bs by fees, Or uncertain or irregular IN the
amount Or In tie time during which The sane
shall have accrusd or been earned. such Sais-
~ or other compensation shall be included in
estimating the annual gains. prU1tS or income
uE the rsrSOu 70 whom the same shall have
been paid sud shall include that portion Of
any income o. salary upon which q tax has
not been paid by the emp oyer, where the en-
Ployer : reg-lrec oy ISyS 20 pay on the excess
uETTErg-e-
the income UI any person. corporation. con-
p2ny Or association. there shall not De included
the amount received from any corporation
company OF association. as dividends upon the
stock CT such corporation. company or aSSociS-
ton. II the tax OF . per cent has been Paid
upon its net prucLS BY said corporation. COM
p21y Or association a. required By this act
Must Report His Profits.
Sec So That il shall be the duty OF all per
socs q lawful sg;e having Al income Of more
than $50 for the taxable year. computed On
the basis herein prescribed. 70 make and rer-
de- l-st Or return On or before the day pro
vided BY law, IN such form srd manner as may
Be directed by the commissioner Of internal
revenue. with The approval OF the secretary oi
Isctor o. the district IN which they reside, OF
the amount OF their income, gains and profits
As Aforesaid And Au guardians and trustees.
executors. administrators, agents, receivers
and all persons or corporations acting In any
tduciz-y capacity. shall make and render 8
LIST OF return. as Aforesaid 20 the collector or
: deputy collector OF the district in which
psctty resides or does business, Of the
amount OF income, gains and profits OF any
miner or person for whom theT set, but per
CURED 10 make s1ch report, sut the collector
list or return 20 be verified By the
cath or affirmation Of the party rem
Gsrirg IL and nay increase The amount Of
any list or return II he has reason TO believe
that The sane : Un6erstSted. and IN case any
- - - - -. r-NH-
lect or refuse % make Srd render such list
s1t return o. shall render a willfully false or
fraudulent LIST or return % shall be the duty OF
the collector or deputy co-l=ctor 70 make such
list, according 70 the best information he can
obtain by the examination o1 such person or
any other evidence and 20 add 80 per cent
As penalty 10 the amount OF the tax due on
such list in 81 cases OF villful neglect or re-
fusSl % make and render list or return, and
in 81 cases OF v1ltully false or fraudulent
LIST or return having been rendered 10 add llI
Per cent as q psnRicy 10 the amount OF tax
GScerIAined 20 be Que, the tax and the addf-
ttocs thereto as . penalty 10 be assessed and
collected in the manner provided FOR in other
esses Of wiIlful neglect or refusal to render
list or return or OF rendering false Or traudu-
lent return
Provided. That any person or corporation in
shall Be permitted 70 declare, under cath or
affirmation. the form and manner OF which
s-A-- oe presented y ne cotnI-ll>Sloler OF n
te-rsl revenue, with the sppruyzL OF the sscre-
tsry OF the treasury that he, she or his. her or
is ward or Beneficiary - az Tot possessed OF an
income OF S4.ldu, liable to De assessed accord
clare that he, she or Il. or his. her its ward
Or beneficiary has been assessed and has paid
Al income tax elsewhere in the same year. IN
der authority Of the United States, upon all
his her OF is l-cOEs, gains, or pro1ts. and
upon AL the income. gains or profits for which
he. she or IL i liable as such tductary. as pre-
sCrf5sd By law; and II the collector or deputy
collector shall Dc satisfied OF the truth OF the |
declaration such person or corporation shall
tEersupon be exempt from income tax in the
said district for that year or II the list re-
turn OF any person or corporation. company or |
association shall have been increased by the |
collector or deputy collector. such person or ]
corporation. company or association may Be |
permitted 20 prove the amount OF income LA
bic 70 be assessed; but such proof shall not Be |
deductions claimed In such cases shall be made |
u allowed until approved By the collector o.
deputy collector
Any person or company, CORPORATION or a.sc- |
cizti0n feeling sSErievei by the decision OF the
deputy ccllector in such cszes may appeal 10 /
the collector Of the district and his decision |
9 eSS 1eT.5 -: e g s S. eoIss.o1sr n sis5t
fed with the decision Of the collector such per-
son or corporation company or association 4
may submit the case. with al the papers. to |
the com ru.ssiOuer ot internal revenue for bis
decision, and nay furnish the testimony OF |
witnesses 70 prove any relevant facts, having /
served notice 70 that effect upon the comuis- !
sl0ner q internal revenue, as herein prescribed.
such notice shall state the tine and place al i
which. and the officer before whom the testi- /
moLE viii be taken, the name, age, residence |
and business Of the proposed witness. with the /
questions to bs proPOunded TO the witness or a /
brief statement of the substance oS the testi- /
m0ly be Is expected 10 give Provided. that /
the government may at the same tine and /
place take testimony upon Ike notice to rebut 1
the testimony OF the witnesses examined by /
the person tzIed-
The notice shall bs delivered or mailed 10 /
The commissioner OF internal revenue q suffi-
Gent number OF days previous TO the day hIed /
for taxing TIE testimony 20 allow him after /
- receipt az least i've DAYS. exclusive OF the i
me place at which the testimony Is TO be tax 1
el- II which % give should he 50 desire. il /
s-rEcrlols az 70 the CroSS examination Of tEe i
proposed witness
WheueTer practicable, the affidavit OF deuo-
=--1Cl shall 5= taken before a collector or den
uty collector of internal revenue. IN which case I
reasonable notice shall Be given TO the collector
or deputy collector o1 the tine 1Ied for taxing i
The deposition or AFFIDAVIT
Provided further, That 10 penalty shall Be /
assessed -po1 any person OF corporation. con-
pany OF association Tor such neglect or refusal 1
Or FOR making CT rendering a vFillfully false or /
fraud d1lsuI return except after reasonable 10 I
ttce OF the tine aid place Of hsaring 70 be pre-
zc-15sd b. the commissioner OF internal rev
e1us. 80 ss 70 give the person charged al oI- 4
porTunity 70 bS heard.
sec q. That every corporation, company or ]
association doing business for profit shall make /
and rec6er 20 the collector Of irs collection dis
Jrict. OF o. before TIE first Monday OF March /
II every year. beginning With TIE year l-ls5 a /
l-ll return verified by cath affirmation. il 4
a-ch form the commissioner OF internal 4
revenue nay prescribe Of al the following |
matters Tor TIE whole Czleu1Er year last Ire
naaflHrr Z ~ n - r zr~nFf