Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1913-10-30

i due for special tax, income or other
tax. and in case Of any return Of {
false or fraudulent list or valuations
Intentionally he shall add 100 per.
centum to snch tax: and In case c.
q refusal or neglect, except in case
of sickness or absence, to make n
! list or return, or 10 verify the same
as aforesaid, be shall add 80 per cen
Itum to such tar. In case OF neglect
Ioccasioned by sickness or absence as
aforesaid the collector may allow such
further time for making and deliver
ing such list or return as he may
deem necessary, not exceeding 80
days. The amount so added TO the
tax shall be collected At the same
time and In the same manner as the
tax unless the neglect or falsity IL
discovered after the tax has been
paid. In which case the amount so
added shall be collected In the same
manner as the tax; and the list or re-
turn so made and subscribed by such
collector or deputy collector shall be
held prima faeie good and sufficient
| for all legal purposes.
| J. That 1t shall be the duty Of every
collector Of internal revenue, to whom
any payment Of any taxes other than
the tax represented by an adhesive
stamp or other engraved stamp Is
made under the provisions OF this
section, to give to the person making
such payment q full written or print
ed receipt, expressing the amount
lraid and the particular account for
which such payment was made; and
whenever such payment Is made such
collector shall. II required, give sep
arate receipt for each tax paid by any
debtor. on account Of payments made
or to be made by him to separate
creditors In such form that such debt
or can conveniently produce the same
separately to his several creditors
In satisfaction OF their respective de-
mands TO the amounts specified IN
such receipts; and such receipts shall
be sufficient evidence In favor
lof such debtor to justify him
in Withholding the amount
therein expressed from his next
payment to his creditor; but such
lcreditor may, upon giving to his debt
Tor q full written receipt, acknowl-
edging the payment to him Of what.
ever sum may be actually paid, and
accepting the amount OF tax paid e.
aforesaid (specifying the samel IS
fthther subtraction OF the debt %
fthat amount, require the surrender
ito him Of such collectors receipt.
Jurisdiction IN District Courts.
K. Thai jurisdiction Is hereby con-
lferred upon the district courts Of the
United States for the district within
which any person summoned undeI
TINS section 20 appear 70 TESTIFY or g
produce DOCKS snail reside, 70 con
pei such attendance, production 81
DOCKS, and testimony Dy appEppria#
process.
Tnat al administrative, specu'.
ana general provisions Of law, lnclNa-
ing the laws N relation g the assas-
menf, remission. collection, and 3e-
tund q internai.revenue taxes not
nereLolore speclncaliy repealed ma
MOI inconsistent with the PROVISIONS
lo1 TINS section, are hereby ex-'
TENDED and made applicable 70 a the
provisions OF this section and g the
tax herein imposed.
Tnat the provisions OF thi4 sec
ton shall extend to Porto Rice and
the Philippine Islands: ProEided,
That the administration Of tn law
ana the collection Of the tax4 Inn
posed IN Porto Rico and the Philip
pine Islands shall be BY the appro-
PIRATE internal revenue officers Of
those governments. and all rvenuea
collected IN Porto Rico and re Phil
lppine Islands hereunder 4an &C
crue intact to the general govern
ments, thereof, respectively And
provided further, That the Jurisdic-
ton IN this section conferred upon
the district courts Of th United
States shall, 50 far as the Philippine
Islands are concerned, be vested In
the courts OF the first instalce Of said
islands And provided futher, That
nothing In this section sill be held
TO exclude from the computation Of
the net income the compe lsation paid
any .o1icial by the goyernments Of
kNmrm 49, - ~. 49,