The Worthington advance. [volume] (Worthington, Minn.) 1874-1908, 1894-09-27

Such notice shall state the time and place .,
which, and the officer before whom the testi-
snd business Of the PROPOSED mes; With tie
brief statement Of the substance Of the testi-
mOny he Is expected TO give. Provided, that
may n III tine and
tis testimony testimony Of the witnesses examined by
The notice shall b delivered or mailed to
the commissioner of Internal revenue . sum
Gent number OF days previous to the day fixed
tor taking the testimony to allow him after
,ts TeGGelpt at least i've days, exclusive Of the
the place at which the testimony is to be TAX
en-, IN which to give, should he SO desire, in
structlons as to the cross examination Of the
proposed witness. 2
Whenever practicable, the affidavit or delO-
sition shall be taken before collector or dep
reasonable notice shall be given to the collector
or deputy collector of the time fixed for taking
the deposition or affidavit.
PROVIDED further. That no penalty shall be
assessed upon any person or corporation, com.
pany or association for such neglect or refusal
or for making or rendering 9 willfully false or
1raud.ulent return, except after reasonable no
ticeo the time and place of hearing, to be pre-
scrlbed by the commissioner of internal rev.
enue, So as 70 give the person charged an OPP
Sec: u. That every corporation, company or
association doing bus ness for profit shall make
red er the Of its &C. d
IN every year. beginning with the year 1885. a
full return, verified by oath or affirmation, in
such form as the commissioner of internal
revenue may prescribe, Of all the following
matters for the whole calendar year last pre-
ceding the date Of such return:
Flrst-The gross profits of such corporation,
company or association. from all kinds Of
business OF every name and nature.
second-The expenses of such corporation.
company or association, exclusive Of interest,
aDnuities and dividends
Thlrd-The net profits of such corporation,
company Or association, without allowance for
interest, annuities or dividends.
Four,h-The amount paid on account of in
terest, anhuities and dividends, stated sep
Fiftl-The amount paid in salaries of $4,000
or less toeach person employed.
Sixth-The amount paid in salaries of more
than an $500 to each person employed, and the
the amount paid to each.
Books to Be Inspected.
Sec. IS. That it shall be the duty of every
corporation, company or association doing
business for profit, to keep full, regular and
accurate books Of account, upon which all its
in regular order, and whenever a collector or
deputy collector of the district in which any
corp9rati9n, company or association is as
return of the income Of such corporation.
company or association has not been made.
he shall make an affidavit of such be-
ed. ard tile the same with the commissioner
Of internal revenue, q ii IL said commissioner
shall, on examination thereof, and after full
there is for 70 such bes he
shall issue request in writing to such corpo-
ration, company or association to permit an In
spection Of the books of such corporation. COM
pany or association 10 he made; and II such
corporation. company or association shall re-
fuse to comply with such request. then the col;
make, from such information as he can obtain,
an estimate of tie amount of such income and
then add 80 per cent thereto. WHICH said assess
Sec. 50. That it shall be the duty of every
collector Of internal revenue, to whom any
resented by an adhesive stamp or other en-
graved stamp Is made under the provisions Of
this act, to give to tho person making suck
payment o full written or printed receipt, ex'
pressing the amount paid and the particular
account for which such payment was made;
e6d SS sTe
ceipt for each tax paid by any debtor. on &C
count of payments made to or to be made BY
him to separate creditors, IN such form that
same separately to his several creditors in sat-
tsfaction of their respective demands to the
receipts shall be sufficient evidence in favor of
such debtor to justify him in Withholding the
amount therein expressed from his next pay
upon giving to his debtor full written re-
ceipt, acknowledging the payment to him of
whatever sum may be actually paid, and &C:
cepting the amount of tax paid as aforesaid
(specifylng the same) as q further satisfaction
of tire debt to that amount, require the surren-
der to him Of such collectors receipt.
Extra Tax on Arrears.
Sec. 60. 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 efter
the first day of July as aforesaid, and for III
DAYS after notice and demand thereof by the
collector, there shall be levied in addition
thereto the sum of 5 per cent on the amount
of taxes unpaid and interest at the rate Of
per cent per month upon said tax from the
time the same becomes due as q penalty, ex-
NOnresidents.
Sec. 81. Any nonresident may also receive
vided for by filing with the deputy collector Of
any district q true list of all his property and
source Of income in the United States, and
complying with the provisions of section ~
Of this act, as il resident. In computing
income he shall include all income from every
source, but unless he be q 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 such 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 l,, district
subject to income tax, making no allowance
for exemptions, and all property belonging to
such nonresident shall be liable to distraint
for tax: Provided, that nonresident corpora
lions shall be subject to the same laws as to
tax as resident corporations, and the collection