Year: 1867

Assessor of the district in which they
may reside, of the amount of their in
comes, gains, and profits, as aforesaid;
and all guardians and trustees. executors
and administrators, or any person acting
in any other fduciary capacity, shall
make and render list or return, as
aforesaid, to the Assistant Assessor Of
the district in which such person in a
fduciary capacity resides, of the amount
Of income, gains and profits of any
minor or person for whom they act; and
the Assistant Assessor shall require every
list or return to be verified by the oath
or affirmation of the party rendering it,
Isnd may increase the amount of any list
or return, if he has reason to believe
that the same is understated, and in case
any such person shall neglect or refuse
to make and render such list or retarn, or
shall render false or fraudulent list or
return, it shall be the duty of the As
SCISSOR or the Assistant Assessor, to make
such list, according to the best informa
tion he can obtain by the examination of
such person, or his books or accounts, or
any other evidence, and so add fifty per
centum as penalty to the amount of
the tax due on such list in all cases of
willful neglect or refusal to make and
render a list or return, and in all cases
|of false or fraudulent list or return
having been rendered, to add one
hundred per centum, as penalty to the
amount of tax ascertained to be due, the
taz and additions thereto as penalty to
be assessed and collected in the manner
provided for in other cases of willful
neglect or refusal to render list or re-
turn, or Of rendering false and fraud
ulent return: Prouided. That any party
in his or her own behalf, or as such fdu-
ciarY shall be permitted to declare, under
oath or Affirmation, the form and manner
of which shall be prescribed by the COM
missioner of Internal Revenue, that he or
she, or his or her ward or BENEFICIARY,
was not possessed Of an income of $1,000
liable to be assessed according to the
provisions of this act; or may declare
that he or she has been assessed and
paid an income tax elsewhere in the same
year, under authority of the United
States, upon his or her income, gains and
profits, as prescribed by law; and if the
Assistant Assessor shall be satisfied of the
truth of the declaration, shall thereupon
be exempt from income tax In the said dis.
trict; or If the list of return of any par
ty shall have been increased by the As
sistant Assessor, such party may exhibit
his books aud accounts, and be permit
ted to prove and declare, under oath or
affirmation, the amount of income liable
to be assessed; but such oaths and eyi-
dence shall not be considered as conclu-
siye Of the facts, and no deductions
claimed in such cases shall be made or
allowed until approved by the Assistant
Assessor. Any person feeling aggrieved
by the decision of the Assistant Assessor
in such cases may appeal to the Asses sor
of the district, and his decision thereon,
unless reversed by the Commissioner Of
Internal Revenue, shall be fnal, and the
form, time and manner of proceedings
shall be subject to rules and regulations
to be prescribed by the Commissioner Of
Internal Revenue: Provided further, That
no penalty shall be assessed upon any
person for such neglect or refusal, or fol
making or rendering false or fraudu.
lent return, except after reasonable notice
of the time and place of hearing to be
regulated by the Commissioner of In.
ternai Revenue, SO as to give the person
charged and opportunity to be heard.


TIME OF ASSESSMENT AND WHEN TAXES
AREDUE.


That section 119 may be amended by
striking out all after the enacting clause
and inserting, in lieu thereof, the fol


lowing: That the taxes on incomes here


in imposed shall be levied on the frs


day of March, and be due and payable


on or before the 30th day of April, il


each year, until and including the yea
1870, and no longer; and to any sum o.


sums annually due and unpaid after th'
F30th of April. as aforesaid, and for ter


days after notice and demand thereof By


the Collector, there shall be levied il


addition thereto the sum of five pc


centum on the amount of taxes unpaid


and interest at the rate os one per cen


tum per month upon said tax from tn
time the same became due, as penalty
Except from the estate Of deceased, in


sane or insolvent persons: provided, tha


the tax on incomes for the year 1876,


shall be levied on the day this act take


effect.