Idaho County free press. [volume] (Grangeville, Idaho Territory) 1886-current, 1920-04-15
TEXT OF BILL PROVIDING
FOR PREMIUM ON GOLD
Concluded from Last Week

revenue department referring to the
collection of this excise imposed upOI
gold for other than monetary or coin
age purposes, or who shall sell OF
dispose of any article containing gold
to which there has not been affixed
or upon which there has not been i'm
printed, the proper stamp, without
first affiXing or causing to be imprinted
thereon such stamp as shall be pro-
vided by the internal revenue depart
ment of the United States, shall be
guilty of crime against the United
States and shall, upon conviction, be
imprisoned not more than five years or
fined not more than $4,000, or both.
SEC 9. That any person, whether
acting for himself or an agent or off
Ger Of any gold producer, smelter re
finer, or milling company, who purpose
ly or knowingly, by any art, way, or
means, shall himself aduterate, or
procure or solicit another to adulter-
ate, any gold presented to the United
States mint for which a certificate
for the payment of a premium as
provided herein is requested, or who
shall purposely or knowingly make
false statement, or procure or solicit
another to make a false statement, in
any NidltntuI VI ttIllutdlt ItNuiItu
herein, which would entitle the pro-
Queer to receive premium on the
production of gold herein provided for,
shall be guilty of crime against |
the United States and shall, upon
conviction, be imprisoned not more
than five years, or fined not more
than 100000, or both.
SEC. 10. That all administrative
cnarial Of Of To
including the law relating to the as
sessment of taxes, so far as appli-
cable, are hereby extended to and
made n part of this act and every
Serson liable to any tax imposed by
this act, or for the collection there
of, shall keep such records and rem
der, under oath, such statements and
returns, and shall comply with such
regulations as the L. S. commissioner
of internal revenue, with the approval
of the secretary of the treasury, may
from time to time prescribe. y
Whenever in the judgment of the s
L. S. commissioner of Aternal revenue +
necessary, he may require any person,
by notice served upon him, to make p
a return or such statements as he a
deems sufficient to show whether or
&c
commissioner, of the purpose of as =
certaining the correctness of any re- II
turn or for the purpose of making Il
return where none has been made, ~
is hereby authorized by any revenue n
agent or inspector designated by him a.
for that purpose, to examine any books, ~
papers, records or memoranda bearing i
upon the matters required to be n
included in the return, and may re- T,
quire the attendance of the person n
rendering the return or of any Off ~
rer or employee of such person, or ~
The attendance of any other person
having knowledge in the premises,
md may take his testimony with
to the matter required by ma
aw to be included in such return. ST.
With power to administer oaths to pr
uch person or persons. mi
SEC. IL. That any person required ci,
nder this act to pay, or to collect, Or
ccount for and pay over any tax, Al
r required by law or regulations be
lade under authority thereof to make col
return or supply any information
Or the purposes of the computation, COZ
or collected of any such inc
AK, who fails to pay, collect or a
'uly account for and pay over any dol
leh return or supply any such infor
alton at the time or times re- tba
lired by law or regulations, shall, str
addition to other penalties provid- the
by law, be subject to a penalty mar
not more than $1,000 7
Any person who willfully refuses nan
pay, collect, or truly account for con
ID pay over any such tax, make such lev
turn or supply such information at n
e time or times required by law Ora
regulations, or who wilfullv at Raj
mpts in any manner to evade such F
X shall be guilty of n misdemeanor are
d, in addition to other penalties Mai
divided by law, shall be fined not ora,
ire than $4,000 or imprisoned for
more than one year, or both,
gether with the costs of prosecution. DO
Any person who willfully refuses to
Y, collect, or truly account for and
Y over any such tax, shall in ad-
ion. to other penalties provided by NJ
=, be liable to penalty of the the
cunt of the tax evaded, or not has
d, collected or accounted for and to
d over, to be assessed and col char
ted, or accounted for and paid tran
n, to be assessed and collected in
same manner as taxes are as no
'ed and collected: Provided, how
r, That no penalty shall be assessed
Ter this subdivision for any of M
Sc for which a penalty may be as
'ed under authority of section
6 of the Revised Statutes. as
ended, or of sections s or of r.,
act, or for any offense for which h,1.,
'enalty has been recovered under ms, ,'ls''
ion 1886 of the Revised Statutes. oeen
he term esnerson >, a. ,,sod - +b;s Intro
ion includes any officer mr. em. tertC
zee of a corporation or \ member a so
or employee of a partnership. who. ciety
'uch Officer employee or member plan
nder duty to perform the act who
aspect of which the violation oc- liked
=. ism
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