Capital journal. (Salem, Or.) 1893-1895, 1894-09-08

Pefmitteu 70 prove the amount OF Income lia-
ble TO be assessed; but such proof shall nos be
considered as conclusive of the facts and no
deductions claimed in such cases shall he made
or allowed until approved by the collector or
Any person or company, corporation or asso-
citation feeling gggrieved by the decision of the
deputy collector In such cases may appeal TO
the collector Of the district, and his decision
thereon, 1nless reversed by the commissioner
Of Internal revenue. shall be final. II dissatis-
fed with the decision of the collector such per-
son or corporation, company or association
may submit the case, with all the papers 10
the commissioner Of internal revenue for his
decision, and may furnish the testimony OF
witnesses to prove any relevant facts, having
served notice to that effect upon the commis-
sioner OF internal revenue, as herein prescribed.
Sucn notice shall state the time and place al
which, and the officer before whom tie testi-
mony will be taken; the name, age, residence
and business OF the proposed witness, with the
brief statement Of the subatanQe Of the testi-
mony he ts expected to give. Provided, that
ne goysrnment may AZ the same time and
place take testimony upon like notice 10 rebut
the testimony Of the witnesses examined b,
the person taxed.
:, The notice shall be delivered or mailed 10
the commissioner Of Internal fevenub n suf6-
eient number OF days previous TO the day fiked
Tor taking the testimony to allow him after
its receipt at least five days, exclusive OF the
period required for mail communication with
the place at which the testimony is to be take
Ell, III which to give, should he so DESIRE ins
structions as 10 the cross examination of the
Whenever practicable, the affidavit or depo-
sttion shall be taken before q collector or dep
uty collector of Internal revenue, in which case
reasonable notice shall be given TO Tue collector
or deputy collector 81 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 Tor making or rendering willfully false or
fraudulent return, except after reasonable no.
ticeof the time and place of hearing, 10 be pre-
scribed by the commissioner of internal rev.
enue, SO as 10 give the person charged an OPP
POI tunity to be heard.
Sec. 81. That every corporation, company or
association doing business for profit shall make
and render to the collector Of Its collection dis
trict, Oh or before the first Monday OF March
in every year, beginning with the year 1895, 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 dale of such return:
First-'T'he gross profits of such corporation,
company or association, from all kinds OF
business of every name and nature.
Seeond-The expenses of such corporation.
company or association, exclusive Of interest,
annuities and dividends.
Third-The net profits Of such corporation,
company or association, without allowance for
interest, annuities or dividends.
Fourth-The amount paid on account of In
terest, anhHi,ies and dividends, stated sep
arately.
Fifti-The amount paid in salaries of $1,000
or less to each person employed.
SiXth-The amount paid In salaries of more
Than $4,0vO 70 each person employed, and tLa
name and address OF each of such persons and
the amount paid 20 each.
Books to Be Inspected.
Sec. SO. 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
transactions shall be entered from day 10 day,
In regular order, and whenever collector or
deputy collector of the district in which any
corporation, company or association is as
sessable shall believe that true ard correct
return of the income Of such corporation,
company or association has not been made,
he shall make an affidavit of such be-
lief and of the grounds on which 1t Is found
ed, and tile the came with the commissioner
80.
IF internal revenue, and If said commissioner
shall, on examination thereof, and after full
bearing upon notice given to all parties, con-
cude there is good ground for such belief, he
shall issue n request in writing to such corpo-
ration, company or association to permit an in-
spectiOn of the books of such corpOi alton, COM
pany or association ito be madei and II such
corporation, company or association hail re-
fuse to comply with such request, then the col;
lector or deputy collector OF the district shall
make, from such information as lie can obtain,
an estimate oil the amount of such income and
theH add TO- per cent thereto, which SAID assess
meht so made shall then be the lawful assess
ment of such income.
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 the person dmnSnng sash Y
pressing the amount paid and the particular
account for which such payment was made;
and aSS fqSa
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
such debtor can conveniently produce the
same separately to his several creditors In sat
isfaction of their respective demands TO the
utfl Al IN NoIa nnfW fQ nd Elnl
receipts shall be sufficient evidence in favor OF
such debtor to justify him In Withholding the
amount therein expressed from his next pay
ment 10 his creditor, but such creditor may,
upon giving to his debtor full written re-
ceipt, acknowledging the payment TO him OF
whatever, sum may be actually paid, ana ac,
cepting the amount of tax paid as aforesaid
(specifying the same) as a further satisfaction
Of the debt to that amount, require the surren-
der to him OF such collectors receipt.
Extra Tax on Arrears.
Sec, 80, The taxes on incomes herein inn
he first day Of July in each year, and 70 any
sum or sums annually due and unpaid after
Che st day Of s heeof s9d bg pr e
collector, there shall be levied n addition
thereto the sum Of PEE cent on tho amoupt
ner cent cent Der month upon said taH from tbs
cept from the estates Of deceased, insane or in
solvent persons xon~..,dant.
Sec. OF. Any nonresident may also receive
the benefit OF the exemptions hereinb before pro.
vided for by hling with the deputy collector OF
any district true list OF all his property and
source Of income In the United States, ana
complying with the provisions OF section ~
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 o. the M
United States, In case such nopresident falis
20 file such statement, the collector OF eaeh
district shall collect the tax on the inconio qe-
subject 10 income tax, making no allowances
for exemptions, and all property belonging 10
snch nonresident shall be liable TO dlstfelni
for taz; Provided that nonresident corpora
lions shall be subject 10 the same laws as 70
taS A. pesldent corporations, and the collection
Of inc ts sgll pe 1es a ins ass alns aasipst
nOnTesident persons.