Norwich bulletin., 1916-02-24

comes WlJn tne amount or Such net incomes taxable in this statel deter mined as aforesaid. and a tax is here- by laid on each such company of ? per centum of such net income, and the tax commissioner shall enter The amount of shpch tax against the name of each such company. He shall cer- tify to the correctness of such list and said amounts and deliver a. copy thereof to the treasurer, who shall collect such tax in the manner and with the powers provided in the Esn- eral statutes for the collection of taxes in towns The tax commissioner shall forthwith mail a statement of the amount of such tax to each such company but the failure to receive such statement shall not excuse non payment of such tax. Such tax shall be payable on or before the first day of August in such year, and to any sum or sums due and unpaid after the first day of August in any year. after ten days notice and demand thereof by the treasurer. shall be added the sum of per centum On the amount of any tax unpaid, and interest at the rate of 3-4 of per centum per month upon such tax from the time the same became due, provided, in case of failure to make such return, or in case of false or fraudulent return, the tax com missioner, upon discovery thereof at any time within three years after the same is due shall make return of such. taxable net income, and the tax thereon shall be paid by such com pany upon notification of the amount thereof. Such tax, if unpaid, shall constitute lien upon the real estate of huch company within this state. such lien to be in force from the filing of certificate, signed by the treas urersir the land records of the town wherein such real estate is situated un- til such tax and interest is paid.
 Sec. 24-Any such company which fails to make any return required by the provisions of part 4 or renders a false or fraudulent return. shall be lia- ble to a penalty of not more than $1Q.- 900, to be paid to the state. and to be collected in civil action brought in the name of theAS state in Hartford county, and any person or any officer of any huch company who makes a false or fraudulent return or statement with intent to defeat or evade payment of the tax required by the provisions of part 4, shall be- fined not more than $2,000 or imprisoned not more than one year. or both.
 Sec. 25-H any such company fails to render any return required by the provisions of part 4, or renders a false. or fraudulent return, the tax commissioner, according to the best in- formation obtainable, shall make such return. according to thes form pre- scribed of the income liable to a tax,
 
 determined and in case of false or fraudulent return or valuation shall add 100 per centum to such tax, or in case of failure to make a return or to verify the sames he shall add 50 per centum to such tax. The amount so added to the tax shall be collected at the same time and in the same man. ner as the tax, unless such failure or falsity is discovered after the tax has been paid, in which case the amount so added shall be collected in the same manner as the tax.
 Sec. 26--f any company fails to render such return within the time required, or renders any return which, in the opinion of the tax commission CT, Is false or fraudulent in that it con- tains statements winch differ from or are not as complete as statements of similar facts made to said collector of internal revenue, the tax commissions CT may notify the officers of such com panp or any other person to appear before him with books of account containing entries relating to the busi- ness of such company, at a time and place named in such notice, to give testimony or answer interrogatories, under oath which may be admins tered by the tax commissioner, respect ing any income liable to such tax or fails to make such return or to per init an examination of it's books, the tax commissioner may apply to the superior court for Hartford county, or any judge thereof. for an order requir- ing such company to give such return or to permit such examination. Said court or such judge after such notice as it may find reasonable of the pen dency of such application and hearing thereon, may make such order as it finds proper and may punish for con tempt the president, vice president, treasurer or assistant treasurer or in case of a corporation organized under the laws of another state, the person designated as the person upon whom service of process in civil action may be ma6e under the provisions of the general statutes and may restrain such company from further prosecution of it's business in this state until it has made such return caused its officers or employees to give the information, or permitted the examination of its books, as the case may be.
 Sec. 2l-Any company aggrieVed because of Nthe tax laid under the provisions fo part may. within two months after the time provided for the payment of such tax, apply to the su- perior court for the county of Hart ford for relief, and said court shall fix a time, when and place where such may show cause why such tax should be changed.