Honolulu star-bulletin. [volume] (Honolulu [Oahu, Hawaii]) 1912-2010, 1913-10-30
PROVISIONS OF NEW INCOME FOR PUBLIC GOOD

iof, set forth or disclosed in any IN
!: come return by any person or corpor-
stion. or TO permit any income return
or copy thereof or any book contain
/ fng any abstract or particulars there
! CT to be seen or examined by any per.
! son except as provided by law; and 1t
shall be unlawful for any person 60
l print or publish In any manner what
ever not provided by law any income
return or any part thereof or the
amount or source OF income, profits,
losses, or expenditures appearing In
any income return: and any offense
against the foregoing provision shall
be misdemeanor and be punished
by fine not exceeding $1,000 or by
imprisonment not exceeding one year.
or both, at the discretion Of the court;
and II the offender be an officer or
employe Of the United States he shall
be dismissed from office and be In
capable thereafter of holding any Of
flee under the government.
Sec. 3172. Every collector shall.
from time to time. cause his deputies
to proceed through every part OF his
district and inquire after and concern
ing all persons therein who are liable
to pay any internaLrevenue tax, and
lall persons owning or having the care
and management OF any objects u
able to pay any tax, and to make q
Hist of such persons and enumerate
lsaid objects.
Sec. 3173. II shall be the duty a.
any person, partnership, firm. associ-
sticn. or corporation. made liable to
any duty, special tax, or other tax Inn
posed by law, when not otherwise pro-
tyided for, In case of special tax, on
] or before the 31st day of July In each
year, IN case Of income tax on or be.
fore the first day of March in each
year. and In other cases before the
day on which the taxes accrue, to
make list or return, verified by oath
or affirmation to the collector or a
deputy collector of the district where
located. Of the articles or objects, in
Guiding the amount Of annual income
charged with q duty or tax, the guam
tity Of goods, wares, and merchandise
made or sold and charged with q tax,
the several rates and aggregate
amount. according to the forms and
regulations to be prescribed by the
commissioner Of internal revenue,
with the approval Of the secretary Of
the treasury. for which such person,
partnership, firm. association. or cor
poration Is liable: Provided. That II
sny person liable 10 pay any duty or
the care or management Of property,
the case or management OF property,
goods. warca and rse~chs $3.50 ar
ticles or objectsi fisbla 20 any
dHtv. tax fr licer sap't all to
make and e-hibf. TIT u ss..-n re-
opired by law. but shall consent to
disclose the particulars of any ami all
the property, goods. wares, AMI iner-
chandise, articles, and objects liable
to pay any duty Tor tax. or any bust
ness or occupation liable to pay any
tax as aforesaid, then, and In that
case. 1t shall be the duty of the. col
lector or deputy collector to make
such list or return. which, being dis.
tinctly read. consented to, and signed
end verified By oath or affirmation
by the person 50 owning, possessing,
or having the care and management
as aforesaid, may be received as the
list Of such person: Provided further.
That in case no annual list or return
has been rendered by such person to
the collector or deputy collector as
required by law, and the person shall
be absent from his or her residence
or place OF business at the time the
collector or q deputy collector shall
call for the annual list or return, it
shall be the duty Of such collector or
deputy collector to leave at such
place Of residence or business, with
some one Of suitable age and discre-
ton. II such be present, otherwise to
deposit in the nearest post office, a
note or memorandum. addressed to
such person, requiring him or her to
render to such collector or deputy col
lector the list or return required by
law within 10 days from the date Of
such note or memorandum, verified
by cath or affirmation And IL any
person, on being notified or required
as aforesaid, shall refuse or neglect
to render such list or return within
the time required as aforesaid, or
whenever any person who is required
to deliver monthly or other return
of objects subject to tax fails to do
so at the time required, or delivers
any return which. In the opinion of
the collector, is false or fraudulent, or
contains any differentiation or under
statement, 1t shall be lawful for the
/. collector to summon such person. or
any other person having possession,
custody, or care Of books OF account
containing entries relating to the bus
mess of such person. or any other per-
son he may deem proper. to appear
before him and produce such books.
at time and place named in the
summonss and to give testimony or
answer Undergraduates, under oath,
respecting any objects liable to tax
or the returns thereof The collector
may summon any person residing or
found within the state in which his
district lies; and when the person in
tended to be summoned does not re-
side and can not be found within