Milford chronicle., 1918-01-11

permit an inspection by him Of any such
books, documents, entries OF papers as
are referred to in 2S1 H. Sec. 252 hereof
shall be subject to the same penalties
as are therein prescribed.
The said Special Collector OF State
Revenue is hereby constituted a special
constable and, as such, he shall have
and possess all the powers that are pos
sessed by county cOnstables under the
laws of this State.
2S1 ]. Sec. 254. The State Treasurer
shall diligently enforce all the provi-
siOns of this Article of the Code and II
he has reason TO believe that any taxable
has failed, refused or neglected to make
a return as required hereby, or has made
an erroneous, fraudulent or false return,
he shall be, and he hereby is, authorized
70 summon such taxable to appear before
him, or before the Income Tax Clerk, at
some place fixed in said summons and
within this State, for the purpose OF
examination, at which time and place,
or any adjournment thereof, such tax
able may be required to produce, for the
inspection of the State Treasurer, or the
Income Tax Clerk, all his books, docu-
ments, entries or papers containing any
information whatsoever respecting his
income, including the books OF any CO.
partnership of which he may be a mem
ber. Such examination of a taxable
shall be under oath or affirmation and
both the State Treasurer and the Income
Tax Clerk are hereby authorized to ad-
minister oaths or affirmations to taXables
for the purpose of such an examination.
ANY taxable who shall refuse or will
fully neglect to obey any such summons
or who shall refuse to answer any ques-
ton that may be asked him by the State
Treasurer or the Income Tax Clerk re-
lating to his income, unless such answer
would tend to incriminate him; or who
shall refuse or wilfully neglect to pro-
duce, for the inspection herein mention
ed, all the books, documents, entries and
papers herein mentioned, shall be deem
ed guilty Of a misdemeanor, and upon
conviction thereof shall be punishable
in the manner prescribed in 2S1 H. Sec.
252 hereof; and such taxable who shall
knowingly swear falsely at any such ex-
animation shall be deemed guilty of per-
jury and upon conviction thereof shall
be punished in the manner prescribed
for that Offense by the laws of this State.
2S1 K Sec. 255. Any taxable who
shall make a false return under this
Article of the Code shall be deemed
guilty of perjury and upon conviction
thereof shall be punished in the manner
prescribed for that Offense by the laws
of this State.
Any taxable who shall refuse or will
fully neglect to make a return as re-
quired by PSI E. Sec. 249 hereof shall
be deemed guilty of a misdemeanor and
upon conviction thereof shall be punish
ed by a fine not exceeding Five Hundred
Dollars, or by Imprisonment not exceed
ing six months, or both, in the discretion
of the Court; Provided, however, that in
any case or refusal or willful neglect by
a taxable to make a return, as afore-
said, the State Treasurer shall be, and
he hereby is, authorized and empowered,
with the approval of the Attorney-Gen-
eral, at any time before trial, to COM
promise the charge Of such refusal or
willful neglect by permitting the taxable
to make a return and to pay such tax
as shall then be assessed, together with
a specific penalty, in lieu of prosecution,
of not less than the sum of Five Dollars,
and any costs, that may have been then
incurred.
2S1 L. Sec. 256. If any taxable liable
10 pay income tax neglects or refuses to
pay the same after notice Of his assess
ment the amount of such assessment
shall be a lien in favor of the State Of
Delaware from the time of such notice
until paid, with the interest, penalties,
and costs that may accrue in addition
thereto, upon all property and rights to
property belonging to such taxable with
in the State of Delaware.
PSI NJ. Sec. 257. If any taxable liable
TO pay income tax neglects or refuses to
pay the same after it is due, the State
Treasurer is hereby authorized, and it is
hereby expressly made his duty, to bring
suit, in the name of the State of Della
ware, against such taxable to recover the
amount of the tax together with all in
terest, penalties and costs that may ac-
crue in addition thereto, by an action of
debt in any court having jurisdiction of
the amount involved, and it shall be
sufficient, for the purpose of establish
ing the claim of the plaintiff, to prove
the assessment of the tax and the facts
and circumstances connected with max
ing the same. Upon the recovery of
judgment in any such suit it shall be the
duty of the State Treasurer forthwith