The true Democrat. [volume] (Bayou Sara [La.]) 1892-1928, 1913-11-08

ment of this penalty will not be con-
sidered to be payment in lieu of the
tax, but will be In addition to any tax
which may be found due by the col.
lector.
"In such case of refusal or neglect
to make a return or to verify the same
as required by law, the commissioner
of internal revenue is authorized and
directed to add so per cent to the tax
found due.
1T, however, the failure to make or
verify list Or return is occasioned
by sickness or absence, the collector
may allow such further time for max
ing the list or return as he may deem
necessary, not exceeding 30 days from
the first day Of March.
Application for such extensions of
time should be made to the collector
Iprior to March l, or prior to the date
to which extension Is desired, and
such application should state why the
extension is necessary, that Is, why
the return cannot be made on or be-
fore March /.
after the return of annual net in
come is made to the collector of in
ternal revenue by the individual sub
ject to the tax and lists OF taxes with
held at the source have been filed with
the collector by corporations, etc., re-
quired to withhold and pay to the nor,
NAL tax at the source, the names of
the taxpayers are entered upon an as
|sessment list and these with the re-
turns are forwarded to Washington,
where the commissioner of internal
revenue makes the assessment in the
manner provided by law. These lists
are made in duplicate, one Of which is
returned to the collector of internal
revenue, who, upon receipt of the
same, sends out a formal notice to
each taxpayer Of the amount of tax
due This tax may be paid at any
time upon receipt of notice prior to
the date on which it is actually due, if
the taxpayer SO desires.
"All communications, inquiries, etc.,
relative to the tax should be address.
ed to the collector of internal revenue
for the district in which the taxpayer
is located, and communications should
not be addressed to the department at
Washington, except upon an appeal as
hereinafter stated.
"The law requires that all assess
ments shall be made and taxable per.
sons be notified of the amount Of tax
to which they are respectively liable
on or before the first day of June Of
each year, and the assessments shall
be paid on or before the 30th day of
June.
ain cases of refusal or neglect to
make returns or in cases Of false or
fraudulent returns, the commissioner
Of internal revenue may make the as
sessment upon discovery of the facts,
il such discovery is made at any time
within three years after the return
was due. In such cases the tax Is due
Immediately upon notification Of the
amount assessed.
IF the taxes due and payable on or
before June 30 in any year are not
paid at that time, the collector will
serve a 10 days notice and demand
for the same, and If not paid before
the expiration of that 10 days notice
there will be added to the tax per
|cent of the amount of tax unpaid and
interest at the rate of per cent per
month from the time the tax was due
that is, June 80.
"The only exception to this Is In the
case Of taxes due from the estates of
insane, deceased or insolvent persons,
as hereinbefore explained.