SIXTY-FOURTH CONGRESS. Sess. I. Ch. 463. 1916. 775 he mzight lawfully exercise in the district for which he was commis- ““°°" nx- $10119 Z 1)7‘<>’v'I.lled, That ‘p(-)I'S0]1,’ used in this section, shall be Ccéporations inconstrued to include any corporation, joint-stock company or asso- °hl$,¤. ag, p. m, ciation, or ancgrance company when such construction is necessary °”*°“°°"· o carry ou 1 rovisions. _"Ssc. 3176. Ilf any person, corpcration, company, or association ,.°$°t§'“;,l’;§,f’°l§’f,'“t,l,ll fails to make and file a return or t at the time rescribed by law, ””;§‘*S sw am or makes, willfully or otherwise, a false or fraudulent return or list, 6¤g,`¤mKnd¤d. ’ p’ the collector or deputy collector shall make the return or list from his ,m§l5.,£8’ l" m’ own knowledge and from such information as he can obtain through testimony or otherwise. Any return or list so made and subscribed L°g“l°“°°‘· b_y a collector or deputy collector shall be prima facie good and sufliwliifiieailliffl lZ“B*iZS°S' turn 0 as · d to · kn t Emir ¤·¤=··*» are r is ue sic essorasence fthe colcgcltor rciay Hallgzwgvhsuclca furtheiiigime, lpog exceeding thirty days, M. orma gan ereurnor tas e eems ro r.` " The Commissioner of Internal Revenue shall assess alletaxes, other l by c°m` than stancip taxes, as to which returns or lists are so made by a collector or lcg>uty•clcl1lec]cor. In case oixcpi faclure tobmallie ang file a S"""'°"°"“'°‘ return or t wit e time resori aw or e co ector, the Commissioner of Internal Eevenue shah add toffic tax fifty per Empuon centum of its amoimt excelpt that, when a return is vohmtarily and ` wilithoclt qotcce frongzhe co ect(cr filed after such lsime and it shown t att e aiureto e itwas ue to a reasona e causean notto willful neglect, no such addition shall be made to the tax. In case a FM hudummst false or fraudulent return or list is willfully made, the Commissioner of Internal Revenue shall add to the tax one hundred per centum o its amount. mmm "The amount so added to an tax shall be collected at the same c° ` time and in the same manner anal, as alert of the tax unless the tax has been paid before the discovery of e neglect, falsity, or fraud, in which case the amoimt so added shall be co eoted in the same manner 85 lihé WX-” ness mats iven Sec. 17. That it shall he the duty of every collector of internal {ggmgmgf ¤¤¤¤l¤¤¤¤ revenue, to whom any payment of any taxes is made under the pro- vol. as, p. m, visions of this tigc, to give to the persq; making such gayrgerextt a full "““"‘°°‘L written or rin recei thex ressinv e amount ai an e articular accgunt for whildlf sugh payihent was made; and whengver such pa ent is made such collector shall, if required, give a separate receipt gd: each tax paid by any debtor, on account of payments made to or to be made by him to separate creditors in such form that such debtor can conveniently produce the same separately to his several creditors in satisfaction of their respective demands to the amounts ,_,,,,,,,,,,,,, ,,, ,, specified in such receipts; and such receipts shall be sufficient evidence ¤·*P¤ by ¤·•¤**<¤» •¤=— in favor of such debtor to justify him in withholding the amount therein expressed from his next payment to creditor; but such creditor may, upon giving to his debtor a full written receipt, acknowled g the payment to him of whateyer sum may_be actually paid, angmaccepting the amoimt of tax Slaid as aforesaid (specifying the same) as ci furthlcr satgsfaccionlpf tmc debt_tc’ that amount, require l»l10 SIHTGD 0I` to .111 0 SHO 00 00 S I'9061 . Penalty for no ra- Sec. 18. That if an individual liable to rliiake the return or pay °“¤*s·°*°— the tax aforesaid shall? refuse or neglect to make such return at the time or times hereinbefore specified in each year, he shall be liable to Punishment zu a penalty of not less than $20 nor more than $1,000. Any mdiyidual ’¤°°“'°°"°‘“"'-* or any officer of any corporation, {pmt-stock company or association, or insurance company required y law to make, render, sign, or verify an return who makes any false or fraudulent return or statement with intent tclilcfeat plr evcde the assessment r(cq1{xirnc1db`t;y$ title to be made sh e t o a emeanor, an s not exceeding $2,000 or ile ixlnprisoned not exceeding one year, or
