The Austin weekly statesman. (Austin, Tex.) 1883-1898, 1894-09-06

~ internal revenue and II sad commissioner
SHALL on examination thereof ana attet tuIl
lrariug upon notice give. 70 an par llTs' CON
,lUd- there Is gCDI -t3uLt loi 7utA -iiiSL, ne
Shall. issue request iu writing To- sLCn Corpo-
r.-l.-r agrluauv or association 70 permit an IN
srerr1u Of the books pt such coTpoIAt5ol, COM
uaUy or association 10 De Luatei am "a =, 9uC4'
rgrrggatluu. company or a77DtIdlgA Slta44 r.
80 - rerr!l,. With such request then the col
isctor ar deputy collector Of the district shall
make from such Information rs le can oDtall'
an estimate of the amount Of SuCn income ana
then add 30 per cent thereto, which sang assess
megt SO made shall then lie the lawful assess
n1ent of such income. 5000
collector of internal revenue, to whom any
r,a,.lreut Of any taxes other than the TAX rep
resented by an adhesive stamp OF other en-.
prayed stamp is made under the PROVISIONS OF
fhis act to give to the person making SuCh
,,a,r1ent n full written or printed receipt, eN-
pressing the amount paid ana lhe particular
account for which such payment was made
and whenever such payment Is maze sucl
collector shall, if required, give a separate re-
ceipt for each tax paid by any DEBTOR, on &C
count Of payments made TO or 10 De MADE by
him to separate creditors, IN Such form thal
such debtor can conveniently produce Tie
same separately to his several creditors IN sat
igfactiOn of their respective demands 10 the
amounts specified in such receipts, ana sucl
receipts shall be sufficient evidence N FAVOR Oh
such debtor to justify him in Withholding the
amount therein expressed from his next pay
Tnent to his creditor, but such credlIor may,
uDon giving to his debtor IuII written re-
CENT. acknowledging the payment TO him OF
yyLgtever sum may be actually paid, and aC-
cepting the amount OF tax PAID as AFORESAID
(specifvlng the same) as further Satisfaction
Of the 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
nosed 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 as 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 !
Uer cent per month upon sald tax from the
time the same becomes due as penalty, ex-
cept from the estates of deceased, insane or IN
solvent persons.
Nonresidents.
Sec. 81. Any nonresident may also receive
the benefit of the exemptions hereinbefore pro-
yided for by filing with the deputy collector of
any district a 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 if a resident. In computing
income lie 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 such nonresident falls
to file such statement, the collector OF eacA
district shall collect the tax on the income de-
rived from property situated in his district
subject to income tax, making no allowance
for exemptions and all property belonging to
such nonresident shall be liable to d1straint
for tax: Provided, that nonresident corpora
lions shall be subject to the same laws as 10
tax as resident corporations, and the collection
of the tax shall be made in the same manner
as provided for collections OF taxes against
nonresident persons.