sixrrrrninn oouennss. sm. 1. on. 16. 1913. 177 return of income for assessment; except in cases of refusal or neglect tggggu *·¤—°°¤· to make such return, and in cases of false or fraudulent retiuns, in In cases or newer, which cases the Commissioner of Intemal Revenue shall, upon the °“’· discovery thereof, at any time within three years after said return is due, ma e a return upon information obtained as provided for in this section or by ex1stingRlaw, and the assessment made by the Commissioner of Intemal evenue thereon shall be paid by such corporation, joint-stock company or association, or insurance company immediately upon notification of the amount of such assess- Sum: M umm} ment; and to any sum or sums due and un aid after the thirtieth mem. day of June in an year, or after one hundred) and twent days from the date on which the return of income is required to lie made by the taxpayer, and after ten dags notice and demand thereof by the collector, there shall be added the sum of 5 per centum on the amount of tax unpaid and interest at the rate of 1 per centum per month upon said tax from the time the same becomes due. (d) When the ment shall be made, as provided in this sec- mntgxw *’° P°°· tion, the returns, together with any corrections thereof which may have been made by the commissioner, shall be filed in the ofliee of the Commhsioner of Internal Revenue and shall constitute public records and be o n to inspection as such: Provided, That any and §?_'g,,‘*y§m an m_ all such returns shzll be open to inspection only upon the order of the spwmn. President, under rules and regulations to be prescribed by the Secretary of the Treasury and approved by the President: Provided xceestystm omfurtiwr, That the proper officers of any State imposing a general °°”‘ income tax may, upon the request of the governor thereo , have access to said returns or to an abstract thereof showing the name and income of each such corporation, joint stock company, association or insurance company, at such times and in such manner as the Secretary of the Treasury may prescribe. If any of the corporations, joint-stock companies or associations, mP¤¤;g¤*vf¤r ¤¤:1,:g or insurance companies aforesaid, shall refuse or neglect to make a minus. H K return at the time or times hereinbefore specified in each year, or shall render a false or fraudulent return, such corporation, 'oint-stock company or association, or insurance company shall be liable to a penalt of not exceedirég $10,000. H. 'llhat the word " tate" or "United States" when used in this s;§g$°Q:Q,‘;_';g’,Q;},’d'f‘“‘ section shall be construed to include anly Territory, Alaska, the District of Columbia, Porto Rico, and the hilippine slands, when such construction is necessary to carry out its provisions. I. That sections thirty-one hundred and sixty-seven, thirty-one S,%*;¤g;{¤§gd'?°° hundred and seventy-two, thirty-one hundred and seventy-three, and thirty-one hundred and seventy~six of the Revised Statutes of the United States as amended are hereby amended so as to read as Immmmm follows: Divulzinz l¤1¤ri¤»· " Sec. 3167. It shall be unlawful for any collector, deput collector, 222, .$°}.°E§,'}{',,_°’ °m° agent, clerk, or other officer or employee of the Unitedv States to w§·8§,;¤’gg-d 3*6% P- divulge or to make known in any manner whatever not provided by ` law to any person the operations, sty-lleuof work, or apparatus of any manufacturer or producer visited by in the discharge of his official I duties, or the amount or source of income, plrgofits, losses, expendi- vsi$'f§°i.i1a'Z.flr” p°°` tures, or any particular thereof, set forth or closed in any income return by any person or corporation, or to permit any income retum or copfy thereof or any boo containing any abstract or particulars thereo to, be seen or examined by any person except as rovided by law; and it shall be unlawful for any person to print or pulblish in any ,,,§,{.‘,§'§‘,jQ‘,§a“§,,,,‘,’f°°”” manner whatever not provided by law any income return or any part thereof or the amount or source of income, rofits, losses, or expend- _ itures appearing in any income return; and) any offense aglainst the P`m'°°m°“" foregoing provision shall be a misdemeanor and be punis ed by a 91006°——voL 38-rr l—12
