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

&
| wall, who Is In charge Of the income-
tax laws operations in this territory.
in whatever capacity acting, having
the control, receipt, disposal or pay
ment Of fixed or determinable annual
or periodical gains, profits, and In
come Of another person subject to
tax, shall in behalf Of such person de
Suct and withhold from the payment
an amount equivalent to the normal
i income tax upon the same and make
and render return, as aforesaid, but
separate and distinct, Of the portion
of the income of each person from
which the normal tax has been thus
withheld, and containing also the
name and address of such person or
| stating that the name and address or
the address, as the case may be, are
unknown: Provided, That the proyi-
sion requiring the normal tax OF In
Idiyiduals to be withheld at the source
Iof the income shall not be construed
to require any Of such tax to be with.
lheld prior to the first day Of N0Vem.
Der, nineteen hundred and thirteen:
provided flirther, That In either case
above mentioned no return Of income
not exceeding $4,000 shall be re-
quired. Provided further, That any
persons carrying. on business in part
nership shall be liable for income tax
only In their individual capacity, and
the share of the profits of partner
ship to which any taxable partner
would be entitled If the same were
divided, whether diYided or other
wise, shall be returned for taxation
and the tax paid, under the provi.
sions of this section, and any such
firm, when requested by the commits
sioner of internal revenue, or any dis
trict collector, shall forward to him
la correct statement of such profits
and the names Of the individuals who
would be entitled to the same, if dis
| tfibuted: Provided further, That per.
lsons liable for the normal income tax
Ionly, on their own account or IN be-
half of another, shall not be required
to make return of the income derived
from dividends on the capital stock
! or from the net earnings Of coEpora-
4 tions, joint-stock companies or asso-
\ Citations, and INSURANCE companies
taxable upon their net income as
lhefeinafter provided. Any person for
Iwhom return has been made and the
tax paid, or to be paid as aforesaid,
lshaH not be required to make re-
! turn unless such person has other
net income, but only one deduction
Of $4,000 shall be made in the case of
lany such person. The collector or
lleputy collector shall require every
llist to be verified by the oath or air.
q nation of the party rendering it. II
II the collector or deputy collector has
treason to, believe that the amount of
any income returned is understated.
The Shall give due notice to the person
b making the return to show cause why
tae amount of the return should not
Ebe increased, and upon proof of the
Z amount understated may Increase the
same accordingly. If dissatisfied
with THE decision of the collector,
lsnch person may submit the case,
with III the papers, to the commits
IsioneTs OF internal revenue for his de
Ecision,l and may furnish sworn testi-
mony If witnesses to prove any rele-
want facts.
fDste fot Notification.
\ e. That all assessments shall be
/ made d the commissioner of intern
al revenue and all persons shall be
notified II the amount for which they
are respectively liable on or before
the first Day Of june OF each success
lsfve years and said assessments shall
|, be paid IN or before the 30th day
of June, except in cases of refusal or
neglect tolmake such return and in
leases of false or fraudulent returns,
Fin which ases the commissioner of
s internal retenue shall, upon the dis.
covery theieof, at any time within
three yearsl sitter said return is due,
! make a return upon information OBJ,
. tanned as provided for in this section
! or by existing law, and the assess
lment made by the commissioner OF
j. internal revenue thereon shall be
paid sby SUCH person or persons Inn
: mediately updn notification of the
: amount Of suSh assessment; and to
! any sum or aIms due and unpaid
q after the goth day of June IN any
fiyear, and for ten days after notice
;. and demand thsreof by the collector,
( there shall be aided the sum of per
: Icentum on the amount of tax unpaid
anu lHtCAOSl at 4tC 1dSC VI u pei sCC4tr
] um per month upon said tax from
; the time the same became due, ex.
! icept from the estates of insane, de.
: ceased, or insolvsnt persons
i All persons, INNS. copartnerships
i companies, corporations, joint-stock
r companies or associations, and insur.
Glance companies, ii whatever capacity
: acting, including lessees or mortga
Il gors of real or personal property
Il trustees acting in any trust capacity
2 hexecutors, administrators, agents, re
: ceRers, conseryatos, employers and
: !alI officers and emppyes of the Unit
5 led States having tho control. receipt
i, custody, disposal on payment of in
: terest, rent, salarieS wages. premi
r fums, annuities. condensation. remu
q neration. emoIuments or other fixed
|, or determinable annual gains, profits