Iowa County democrat. [volume] (Mineral Point, Wis.) 1877-1938, 1909-08-19

sessments shall be made and the sew
eral corporations, joint stock cOmpan-
les or associations, or insurance com
panies, shall be notified of the amount
for which they are respectively liable
on or before the first day of June o.
each successive year, and said assess
ments shall be paid on or before the
thirtieth day Of June except in cases
Of refusal or neglect to make such
return, and in cases of false or fraud
ulent returns, in which cases the com
missioner of internal revenue shall
upon the discovery thereof, at any
time within three years after said re-
turn is due, make a return upon infOr.
nation obtained as above provided for
! and the assessment made by the com
missioner of internal revenue thereon
shall be paid by such corporation.
joint stock company or association, or
insurance company Immediately upon
notification of the amount of such as
sessment; and to any sum or sums
due and unpaid after the 30th day
OF June in any year, and for ten days
after notice and demand thereof by
the collector, there shall be added the
sum Of five per centum on the amount
of tax unpaid and interest at the rate
of one per centum per month upon
said tax from the time the same be-
comes due.
Sixth. When the assessent shall be
made, as provided in this section, the
returns, together with any corrections
thereof which may have been made by
the commissioners, shall be filed IN
the office of the commissioner of in
ternal revenue and shall constitute
public records and be open to inspec-
ton as such.
Seventh 1t shall be unlawful for
any collector deputy collector, agent,
clerk, or other officer or employee Of
the United States to divulge or make
known in any manner whatever no.
provided by law to any person any in
formation obtained by him in the dis
charge Of his official duty, or to d.
Vulge or make known in any manner
not provided by law any document re-
ceived, evidence taken, or report
made under this section except upon
the special direction of the president:
and any offense against the foregoing
provision shall be a misdemeanor and
be punished by a fine not exceeding
one thousand dollars, or by imprison-
ment not exceeding one year, or both,
at the discretion of the court
Eighth. If any of the corporations,
joint stock companies or associations.
or insurance companies, aforesaid.
shall refuse or neglect to make re-
turn at the time or times hereinbefore
specified in each year, or shall ren.
der false or fraudulent return, such
corporation. joint stock company or
association. or insurance company.
shall be liable to a penalty or not less
than $1,000 and not exceeding $4,000.
Any person authorized by law to
make, render. sign r verify anv re-
turn who makes any false or fraudul-
ent return. or statement, with intea-
to defeat or evade the assessment r..
shall be guilty Of a misdemeauor. and
shall be fined not exceeding $1,000 O.
be imprisoned not exceeding one year. |
or both, at the discretion of the court
with the costs of prosecution.
All laws relating to the collection
remission. and refund Of internal rev
enue taxes. so far as applicable to and
not Inconsistent with the provisions
Of this section. are hereby extended
and made arrlicabla y +ho +7~ -
posed h this section
Jurisdiction IS hereby Conferred
urcn tie circuit and district courts IT
The Tinted States for the district with
IN which anv person summoned und-
his section 70 appea- to testify or .
produce hooks. as aforesaid. shall re-
sfde- 10 eomne1 s71ch atte1dar c.. Dre
iuction Of books. and testimony by az
7ropriate process.