Evening journal., 1921-03-11
DEPARTMENT TO
GATHER TAXES
lcontInued from page onel

Continued from page one)
who shall. within ten days after the
approval OF this act and every four
years thereafter, be appointed by
the governor by and with the advice
and consent Of the Senate.
The State Treasurer and State Au-
ditor shall be ex-officio the advisers
OF said State Tax Commissioner, but
the administration Of the duties OF
said officer shall be under the con-
troll Of said State Tax Commissioner.
The State Tax Commissioner shall
appoint and may remove two deputy
state Tax Commissioners and such
other assistants. agents, instructors,
clerks or other employees as may be
necessary to the administration OF
his department
The State Tax Commissioner shall
C) administer. supervise and en-
force the personal income tax as inn
posed by statute. CD Supervise
and enforce the corporation fran
chise tax as imposed by statute.
other provisions Of this section de-
wise the methods OF ascertaining the
date on incomes and other taxes
The law provides that licenses and
permits now issued by the Clerks
Of the Peace. Notaries Public and
other like officers shall continue to
be issued through these channels;
the said officers making returns
monthly to the State Tax Commits
sioner.
It is provided that the provisions
OF the law shall not apply to returns
due from domestic and foreign cor
porations, these being made as at
present 10 the Secretary OF State.
The law does not apply to taxes re-
turned to the Register Of Wills.
With reference to the failure OF
individuals and corporations TO pay
taxes. the measure provides;
In the event that any person shall
fail 10 make a return or report or
nav any tax required by law, the
state Tax Department shall have
power to make a return or report
for such person on the best infor-
nation obtainable and thereupon to
assess against such person the
amount OF tax, and the tax when so
assessed. together with all penalties
imposed shall become due and II
not paid within ten days after no.
tice. the State Tax Commissioner
shall issue TO the Sheriff OF the coun-
~ wherein such person resides or
, TO his principal place OF business, a
Warrant OF distraint The Sheriff
r. authorized to seize and sell such
real or personal property as shall
raise the sum OF money stated in
jthe warrant.
with regard to understatement OF
Ireturn or fraudulent returns. the
Jaw provides;
If'the.return is made In good faith
land the understatement OF the tax
h not due 10 any fault of the tax
n BILE, there shall be no penalty or
additional tax added. but interest
lehall be added az the rate OF one
lper cent for each month or fraction
1 of month. II tho understatement is
due to negtigenco-without the intent
10 defrand i've per cent OF the
lamount OF the deficiency is added.
In the.case of a fraudulent return
irhe tax on the additional income
idiscovered shall be doubled and an
pRdditional fine ct one per cent per
kmonth is added
other sections OF the act provide
Hor the return OF such moneys as
5are collected IN excess Of proper
laaxes. and give the State Tax Conn
t1nissioner or his agents broad pow
ers to make investigations in cases
lwhere there IS reason to believe fun
e1eturns have not been made. re-
bquires The publication annually OF
statistics without disclosing individ-
ua1 or firm identities and authorizes
tho department 10 make necessary
b general rules for the enforcement OF
thaprovisions OF the law.