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joint stock company or association, or insurance company making such return, such further information with reference to its capital, income, losses, and expenditures as he may deem expedient; and the Commissioner of Internal Revenue, for the purpose of ascertaining the correctness of such return or for the purpose of making a return where none has been made, is hereby authorized, by any regularly appointed revenue agent specially designated by him for that purpose, to examine any books and papers bearing upon the matters required to be included in the return of such corporation, joint stock company or association, or insurance company, and to require the attendance of any officer or employee of such corporation, joint stock company or association, or insurance company, and to take his testimony with reference to the matter required by law to be included in such return, with power to administer oaths to such person or persons; and the Commissioner of Internal Revenue may also invoke the aid of any court of the United States having jurisdiction to require the attendance of such officers or employees and the production of such books and papers. Upon the information so acquired the Commissioner of Internal Revenue may amend any return or make a return where none has been made. All proceedings taken by the Commissioner of Internal Revenue under the provisions of this section shall be subject to the approval of the Secretary of the Treasury. (36 Stat. 112.)

See notes to the first paragraph of this section, ante, 8 6300. § 6304. (Act Aug. 5, 1909, c. 6, § 38.) (5) Assessment of tax;

additional tax for false return, etc.; payment of tax; penalty. Fifth. All returns shall be retained by the Commissioner of Internal Revenue, who shall make assessments thereon; and in case of any return made with false or fraudulent intent, he shall add one hundred per centum of such tax, and in case of a refusal or neglect to make a return or to verify the same as aforesaid he shall add fifty per centum of such tax. In case of neglect occasioned by the sickness or absence of an officer of such corporation, joint stock company or association, or insurance company, required to make said return, or for other sufficient reason, the collector may allow such further time for making and delivering such return as he may deem necessary, not ex- · ceeding thirty days. The amount so added to the tax shall be collected at the same time and in the same manner as the tax originally assessed unless the refusal, neglect, or falsity is discovered after the date for payment of said taxes, in which case the amount so added shall be paid by the delinquent corporation, joint stock company or association, or insurance company, immediately upon notice given by the collector. All assessments shall be made and the several corporations, joint stock companies or associations, or insurance companies, shall be notified of the amount for which they are respectively liable on or before the first day of June of each successive year, and said assessments shall be paid on or before the thirtieth day of June, except in cases of refusal or neglect to make such return, and in cases of false or fraudulent returns, in which cases the Commissioner of Internal Revenue shall, upon the discovery thereof, at any time within

three years after said return is due, make a return upon information obtained as above provided for, and the assessment made by the Commissioner of Internal Revenue thereon shall be paid by such corporation, joint stock company or association, or insurance company immediately upon notification of the amount of such assessment; and to any sum or sums due and unpaid after the thirtieth day of June in any year, and for ten days after notice and demand thereof by the collector, there shall be added the sum of five per centum on the amount of tax unpaid and interest at the rate of one per centum per. month upon said tax from the time the same becomes due. (36 Stat. 112.)

See notes to the first paragraph of this section, ante, 8 6300.

Provisions for refunding the additional tax were made by Act March 3, 1913, c. 120, post, $ 6309. § 6305. (Act Aug. 5, 1909, c. 6, § 38.) (6) Returns to be filed as

public record open to inspection. Sixth. When the assessment shall be made, as provided in this section, the returns, together with any corrections thereof which may have been made by the commissioner, shall be filed in the office of the Commissioner of Internal Revenue and shall constitute public records and be open to inspection as such. (36 Stat. 112.)

See notes to the first paragraph of this section, ante, 8 6300.

The returns were to be open to inspection only upon order of the President by a provision of Act March 4, 1913, c. 142, § 1, post, $ 6308. See notes to

that provision, § 6306. (Act Aug. 5, 1909, c. 6, § 38.) (7) Government officer

divulging information; penalty. Seventh. It shall be unlawful for any collector, deputy collector, agent, clerk, or other officer or employee of the United States to divulge or make known in any manner whatever not provided by law to any person any information obtained by him in the discharge of his official duty, or to divulge or make known in any manner not provided by law any document received, evidence taken, or report made under this section except upon the special direction of the President; and any offense against the foregoing provision shall be a misdemeanor and be punished by a fine not exceeding one thousand dollars, or by imprisonment not exceeding one year, or both, at the discretion of the court. (36 Stat. 112.)

See notes to the first paragraph of this section, ante, $ 6300. § 6307. (Act Aug. 5, 1909, c. 6, § 38.) (8) Failure to make re

turns; false returns; penalty. Eighth. If any of the corporations, joint stock companies or associations, or insurance companies, aforesaid, shall refuse or neglect to make a return at the time or times hereinbefore specified in each year, or shall render a false or fraudulent return, such corporation, joint stock company or association, or insurance company, shall be liable to a penalty of not less than one thousand dollars and not exceeding ten thousand dollars.

Any person authorized by law to make, render, sign, or verify any return who makes any false or fraudulent return, or statement, with

intent to defeat or evade the assessment required by this section to be made, shall be guilty of a misdemeanor, and shall be fined not exceeding one thousand dollars or be imprisoned not exceeding one year, or both, at the discretion of the court, with the costs of prosecution.

All laws relating to the collection, remission, and refund of internalrevenue taxes, so far as applicable to and not inconsistent with the provisions of this section, are hereby extended and made applicable to the tax imposed by this section.

Jurisdiction is hereby conferred upon the circuit and district courts of the United States for the district within which any person summoned under this section to appear to testify or to produce books, as aforesaid, shall reside, to compel such attendance, production of books, and testimony by appropriate process.

Act Aug. 5, 1909, c. 6, § 38, 36 Stat. 112.

See notes to the first paragraph of this section, ante, 8 6300. § 6308. (Act March 4, 1913, c. 142, § 1.) Returns open to inspec

tion only on order of President. For classifying, indexing, exhibiting, and properly caring for the returns of all corporations required by section thirty-eight of the tariff Act approved August fifth, nineteen hundred and nine, including the employment in the District of Columbia of such clerical and other personal services and for rent of such quarters as may be necessary, $30,000: Provided, That any and all such returns shall be open to inspection only upon the order of the President, under rules and regulations to be prescribed by the Secretary of the Treasury and approved by the President. (37 Stat. 759.)

This was a provision of the legislative, executive and judicial appropriation act for the fiscal year 1914, cited above.

A proviso similar to that in this act was annexed to previous appropriations for the same purposes, in Act June 17, 1910, c. 297, § 1, 36 Stat. 494, Act March 4, 1911, c. 237, § 1, 36 Stat. 1197, Act March 4, 1911, c. 240, 36 Stat.

1291, and Act Aug. 23, 1912, c. 350, § 1, 37 Stat. 381. § 6309. (Act March 3, 1913, c. 120.) Refund of additional tax im

posed for neglect to file return. Any corporation, joint-stock company, association, or any insurance company subject to the special excise tax provided by section thirty-eight of the Act of August fifth, nineteen hundred and nine, known as the special excise corporation-tax law, which has been or may be compelled to pay or become liable for any additional tax within the provisions of subsection five of said section thirty-eight, which additional tax has been or may hereafter be imposed for a neglect to file a return as provided in said corporation-tax law on or before the first of March of any year, may, within one year after the passage of this act, or within one year after the date of notice of assessment where such notice is given after the passage of this act, make application to the Commissioner of Internal Revenue for a refund of such additional tax. And the Commissioner of Internal Revenue, with the advice and consent of the Solicitor of Internal Revenue, is hereby directed to

remit, abate, or pay back all such additional taxes in excess of $100 for any single year whenever in any case it appears to his satisfaction that the additional tax was assessed or imposed solely because of a neglect to make a return at the time or times specified in said act, and without any intention or design on the part of any officer of such corporation, joint-stock company, association, or insurance company to hinder or delay the United States in the collection of the tax originally assessed. (37 Stat. 734.)

This was a provision of an act entitled "An act to provide for refund or abatement under certain conditions of penalty taxes imposed by section thirtyeight of the Act of August fifth, nineteen hundred and nine, known as the special excise corporation-tax law."

Act Aug. 5, 1909, c. 6, § 38, mentioned in this section, is set forth ante, $$ 6300-6307. Subsection 5 of said section 38 is set forth ante, $ 6304.

CHAPTER NINE

Stamp-Taxes on Specific Objects Sec.

Sec. 6310. Tax on playing cards.

6315. Selling or removing for sale play6311. Stamps to be canceled; penalty

ing cards without affixing for fraudulent use; method of

stamps; penalty. cancellation.

6316. Removing stamps from playing 6312. Manufacturers to register.

cards; penalty. 6313. Preparation and furnishing of 6317. Selling playing cards without stamps.

stamps; penalty. 6314. Forging, counterfeiting, etc., or 6318. Manufacturer to pay tax; who fraudulently using or selling

deemed manufacturer; tax on stamps, etc.

articles of foreign manufacture. (R. S. $$ 3418, 3419. Repealed.) R. S. & 3418, imposed a tax on bank checks, drafts, and orders for the payment of money drawn on banks, bankers, and trust companies. It was modified by Act Feb. 8, 1875, c. 36, § 15, 18 Stat. 310, which amended Act June 30, 1864, c. 173, $ 151, 13 Stat. 291, which was incorporated into this section. The tax was repealed by Act March 3, 1883, c. 121, § 1, 22 Stat. 1. .

Receipts in receipt books of savings banks were exempted from the stamp tax by Act March 3, 1875, c. 127, § 6, 18 Stat. 340. This provision, also, was superseded by Act March 3, 1883, c. 121, § 1, 22 Stat. 488.

R. S. § 3419, imposed a tax on medicinal preparations, perfumery, cosmetics, matches, playing cards, etc., as designated in Schedule A, following R. S. $ 3437. The tax was repealed by Act March 3, 1883, c. 121, § 1, 22 Stat. 488.

The stamp-taxes on checks, drafts, and other instruments and documents, and on medicinal proprietary articles, perfumery, etc., imposed by the War Revenue Act of June 13, 1898, c. 448, § 6, 30 Stat. 451, and the act amendatory thereof, Act March 2, 1901, c. 806, § 5, 31 Stat. 940, were abrogated by the repeal of those provisions by Act April 12, 1902, c. 500, $ 7, 32 Stat. 97.

(R. S. $$ 3420–3428. Superseded.) R. S. 8 3420, exempted from the stamp tax blank checks, drafts, and orders issued by officers of the United States Government, or officers of States or municipalities.

R. S. § 3421, rendered unstamped instruments subject to a stamp tax inadmissible in evidence, made it unlawful to record them, and declared such recording void.

R. S. $ 3422, subjected the party omitting to stamp an instrument required

to be stamped to a penalty. It was amended by Act Feb. 18, 1875, c. 80, 18 Stat. 319, and by Act Feb. 27, 1877, c. 69, 19 Stat. 248.

R. S. & 3423, prescribed the manner of canceling the stamps denoting the tax imposed by this chapter.

R. S. & 3424, authorized the Commissioner of Internal Revenue to prescribe methods of canceling such stamps, either as a substitute for, or in addition to, the method prescribed in this chapter.

R. S. & 3425, authorized the Commissioner to sell adhesive stamps or stamped paper to collectors and deputies, and to postmasters, stationers, and others.

R. S. § 3426, authorized the Commissioner to make allowances for stamps spoiled, destroyed, or rendered useless. It was amended by Act March 1, 1879, c. 125, $ 17, 20 Stat. 349. A permanent appropriation to repay the amount paid for such stamps was made by R. S. $ 3689, post, $ 6799.

R. S. § 3427, authorized the Commissioner to supply collectors, assistant treasurers of the United States, designated depositories, and postmasters with adhesive stamps without prepayment therefor.

R. S. & 3428, authorized the Commissioner to make regulations as to the disposal and safe-keeping of adhesive stamps and stamped paper.

All these sections were superseded by Act March 3, 1883, c. 121, § 1, 22 Stat. 488, which repealed the taxes imposed by R. S. 88 3418, 3419. See notes to said R. S. 88 3418, 3419, ante.

(R. S. § 3429. Superseded.) R. S. § 3429, rendered the forging, counterfeiting, etc., or fraudulently using or selling stamps made or used pursuant to this chapter or any previous law on the subject punishable by imprisonment or fine, or both, at the discretion of the court. It was amended by Act Feb. 27, 1877, c. 69, § 1, 19 Stat. 248, and was again amended by Act March 1, 1879, c. 125, § 17, 20 Stat. 349, to read as set forth there. And the section as so amended was reenacted in the same words, except the change of the words "this chapter" to “this Act,” by the Wilson Tariff Act of Aug. 27, 1894, c. 349, $ 42, post, $ 6314. See notes to said section, post, $ 6314.

(R. S. $$ 3430–3432. Superseded.) R. S. $ 3430, imposed a penalty on a person selling or removing for sale drugs, medicinal preparations, perfumery, cosmetics, etc., matches, and playing cards, without affixing the required stamp. It was amended by Act March 1, 1879, c. 125, $ 19, 20 Stat. 351.

R. S. $ 3431, imposed a penalty on a manufacturer of drugs, medicinal preparations, perfumery, cosmetics, etc., matches, and playing cards, removing stamps affixed on such articles.

R. S. $ 3432, imposed a penalty on manufacturers selling drugs, medicinal preparations, perfumery, cosmetics, etc., matches and playing cards, without affixing the required stamp.

These three sections, also, were superseded by the repeal of the stamp-taxes referred to therein, which were imposed by R. S. 88 3418, 3419, by Act March 3, 1883, c. 121, § 1, 22 Stat. 488. See notes to said R. S. 88 3418, 3419, ante.

Subsequent provisions imposing a stamp-tax on playing cards were made by

the Wilson Tariff Act of Aug. 27, 1894, c. 349, 88 38-46, post, $8 6310-6319. § 6310. (Act Aug. 27, 1894, c. 349, § 38.) Tax on playing cards.

On and after the first day of August, eighteen hundred and ninety-four, there shall be levied, collected, and paid, by adhesive stamps, a tax of two cents for and upon every pack of playing cards containing not more than fifty-four cards, manufactured and sold or removed, and also upon every pack in the stock of any dealer on and after that date; and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury,

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