168 SIXTY-THIRD CONGRESS. Sess. I. Ch. 16, 1913. ,§}${"' '**"°°"‘ The net income from property owned and business carried on in dgtguma craziness- the Uplitedbgtates by_p;1isons elsegvherg ispuall be corpputed upon e rsprescn m aragra an tparto araym, P, m, graph G of section relating to trlie comgutation of net inldome of Ct¢;§>0I'8»l510IlS,_ joint-stock and insurance compan1es,_ organized, creau existing under the laws of foreign countries, m so far as' ap ca . ·i"·"·¢·“*°'*-‘* ¤~····· Eumttshmem sfmsrads dis wm mm rss mrmnetugaam. ex em restupon 0 tionsoa tateorany `ti hh subdivision thereof, and upon the obligations of the United)0 States ·-·—"°”"°“- ‘°`“"" :t*tPas.1st°~*°smPw?m °ts°s"#.s*b.m“si;’:**z€.,2‘ m unng term or w e , E "°° Sm and of the judges of the srépcreme and inferior courts of the Ueriiited States now m office, and » _ compensation of all officers and emplociees of a State or polrglcalysubddivgsion tl(i§)reof except when su compensation is ai y mte tates emm t. °°‘*“°°°"°"°’°°°‘ C, That there shall Ee deducted from the amount 3 the iildt income mm W we 2; m if St? B P"";,.d°.*’e—**§*:i.¤· ***6 ¤m;:.,°* _ , _ p US L _ QI1_ _ _ e return Mmmm tgxth a wife hving glieth plus exsium of $1,003 on _ e person making _ return amarri woman 'th ,, , “ h““*’£.T’£ .li'§‘§g05•F‘*“é¤h3§21 b‘Z§d"t mi, ‘2i'.°“‘r’h“§‘ “‘*° “'“‘i:1““' cxcm 1 uc (l. d if I Lmuam. That 0111% obngh oz i%al1lSpi:Ilma?l: frdnivtlie ·=-·······=·····»··=·~ ""%'?gi5.., §?3‘l‘2x°a.¤ be ILL Q? ir! °" wig '°°F°°*‘§" t 1;:: income of each person subject iili:¤oto? m<lld@‘::'aghS8iecIddrorioiimmmmn mg calendar year ending December thirtydirst: Provided, 1*°D¤°¤¤*>°¤‘ $1- That for the year endnrlgu December thirty—iirst, nineteen hundred and thirteen, said tax sh be computed on the net income accru` from March first to pecember thuty-first, nineteen hundred sliid Bmmwm me thirteen, both dates rnclusxve, after deducf five—sixths onl of . . .mg . Y g;“_..g&1. having the specific exeipiptwns and deductions herein provided for, On 0;- · ‘ before the first ay of March, nmeteen hundred and fourteen, and the first day of March m each year thereafter, a true and accurate retum, under oath or affirmation, shall be made by each person of lawful age, except as heremafter provided, subject to the tax imposed by this section, and having a net income of $3,000 or over for the tazrable year, to the collector of internal revenue for the district in which such person resides or has his principal place of business, or, Fm rn the case of a person residing m a foreign country, in the place where his prmcipal busmess_1s_carried on within the United States, m such form as the Commissioner of Intemal Revenue, with the approval of the Secretary of the 'l`reasury, shall rescribe, setting forth specifically the gross amount_of income from all) separate sources nguezdiaus, tems, gg f;°il*;‘v;l:E;§t‘;£€;g*P1'°°f» gfd9°*5¤g thé §g§T€g8l»6 items or expenses . __ inauorize; ar ,tms, admnnstrators, agents, receivers, (i1I1S€l}:;1E01'S,ru:I1i“l allexggilgnrgi corporations, or associations acting in any fiduciary capacity, shall ma e and render a return of the net income of the person for whom th? act, subject to this tax, com1ng into their custody or control mmgwdms em an management, be_suiElegct to all the revisions of this sec- ' 3;* §¥hl$$f.“§’3’Z¥l£·°; ?Z‘i§.?‘§‘.méi{L”’?“"rT£““ " ’°°“’“ ’““"° by gagrgg, gigenti, receivergi and conservators,6§i- oitllgiiullggnhdhlgtihsg _ u ary apac1ty, ed in the district where such person resides or in_the distnct where the will or other instrument under whi h h 1 acts is recorded, under such regulations as the Secretaiy of th; Trezsury may prescribe, shall be a sufficient compliance with the requirements o this paragraph; and also all persons, firms, com-
