THIRTY-NINTH CONGRESS. Sess. II. Ch. 169. 1867. 479 be made from the aggregate income of all the members of any family, l¤¢<>¤¤°- composed_0f one or both parents, and one or more minor children, or husband and wife ; that guardians shall be allowed to make such deduction in favor of each and every ward, except that in case where two or more wards are comprised in one family, and have joint property interest, only one deduction shall be made in their favor: And provided, further, _Further pro- That in cases where the salary or other compensation paid to any person "‘*°‘ in the employment or service of the United States shall not exceed the rate of one thousand dollars per annum, or shall be by fees, or uncertain or irregular in the amount or in the time during which the same shall have accrued or been earned, such salary or other compensation shall be included in estimating the annual gains, profits, or income of the person to whom the same shall have been paid. That section one hundred and eighteen be amended by striking out all Section 118· after the enacting clause and inserting, in lieu thereof, the following: That Vglggrgixfgc it shall be the duty of all persons of lawful age to make and render a list or return, on or before the day prescribed by law, in such form and manner as may be prescribed by the commissioner of internal revenue, to the assistant assessor of the district in which they reside, of the amount of their income, gains, and profits, as aforesaid; and all guardians and trustees, executors and administrators, or any person acting in any other fiduciary capacity, shall make and render a list or return, as aforesaid, to the assistant assessor of the district in which such person acting in a fiduciary 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 ahirmation of the party Oathrcndcring it, and may increase the amount of any list or return, if he has Increase. reason to believe that the same is understated; and in case any such person Neglect or shall neglect or refuse to make and render such list or return, or shall *3*]* "°’“‘”““• render a false or fraudulent list or return, it shall be the duty of the assessor or the assistant assessor to make such list, according to the best information he can obtain, by the examination of such person, or his books or accounts, or any other evidence, and to add fifty per centum as a pen- Penalty- alty to the amount of the tax due on such list in all cases of wilful neglect or rctusal to make and render a list or return; and, in all cases of a ialsc or fraudulent list or return having been rendered, to add one hundred per centum, as a penalty, to the amount of tax ascertained to be due, the tax and the additions thereto as a penalty to be assessed and collected in the manner provided for in other cases of wilful neglect or refusal to render a list or return, or of rendering a false and fraudulent return : Provided, Pmviso. That any party, in his or her own behalf, or as such fiduciary, shall be permittted to declare, under oath or aflirmation, the form and manner of which shall be prescribed by the commissioner of internal revenue, that he or she, or his or her ward or beneficiary was not possessed of an income of one thousand dollars, liable to be assessed according to the provisions of this act; or may declare that he or she has been assessed and Incoing fax paid an income tax elsewhere in thesame year, under authority of the P§*l<l_i¤¤¤<>¢h¢¤ United States, upon his or her income, gains, and profits, as prescribed msm"' 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 district; or if the list or return of any party shall have been increased by the assistant assessor, such party may exhibit his books and accounts, and Amotmgor iu. be permitted to prove and declare, under oath or adirmation, the amount com may b° of income liable to be assessed ; but such oaths and evidence shall not be Pr°v°d' considered as conclusive 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 Appeal such cases may appeal to the assessor of the district, and his decision thereon, unless reversed by the commissioner of internal revenue, shall
