Trrms: xxxv.-INTERNAL REVENUE.-Ch. 2. 609 _ Spc. 3173. It shall be the duty of any person, partnership, firm, asso- A¤¤¤¤1 rewms ciation, or corporation, made liable to any dut , s cial tax; stamp, or g_fP°¤°¤¤l*¤‘>l° *° tax liwsed by law, when not otherwise provided fdr, on or before the lm;} first onday of March in each year, and in other cases before the day 30·l¤¤¢l 1864, F- of levy, to make a list or return, verified by oath or ailirmation, to the 172•2S;51éé,}3»"· li deputy collector of the district where located, of the articles or objects ppg phy {866 c_ chargled with a special duty or tax, the quantity of goods, wares. and 184, s. 9, in 14,, p. merc andise made or sold, and charged with a specific or ad valorem Wl- _ duty or tax, the several rates and ag regate amount, according to the ,63 1:1**;** 183* °· forms and regulations to be prescribed by the Commissioner of Internal 471: " ’ v` ’ P' Revenue, un er the direction of the Secretary of the Treasury, for which 24 Dec., 1812, c. such person, partnership, iirm, association, or corporation is liable: Us-l»*’-17, P- 401- Prmd ed, That if any person liable to pay any duty or tax. or owning, possessing, or having the care or management of pro rty, goods, wares, and merchandise, articles or objects liable to pay any diity, tax, or license shall fail to make and exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles and objects liable to pav any duty or tax, or any business or occupation liable to ay any s ial tax as aforesaid, then, and in that case, it shall be the duty of them deputy collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath or affirmation by the person so owning, possessing, or havinfg the care and management as aforesaid, may be received as the list o such pprson: Prcwidedji¢rt}ee¢·, That in case any person shall be absent from is or her residence or lace of business at the time a deputy collector shall call for the annual) list or return, and no annual list or return has been rendered by such person to the deputy collector as required by law, it shall be the duty of such deputy collector to leave at such place of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post·office, a note or memorandum, addressed to such person, requiring him or her to render to such deputy collector the list or return iequired by law within ten da ·s from the date of such note O1' memorau um, verified b · oath or afliimation. And if any person on being notified or required as aforesaid shall refuse or neglect to rende1· such list or return within the time required as aforesaid, or whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is false or fraudulent or contains any undervaluation or under-statement, it shall be lawful for the collector to summon such person or any other person, having possession, custody, or care of books of account containin entries re ating to the business of such person, or any other person Tie may deem proper, to appear before him and produce such books, at a time and place named in the summons, and to give testimony ·or answer interrogatories, under oath, respecting any objects liable to tax or the returns thereof. The collector may summon any person residing or found within the State in which his district lies; and when the person intended to be summoned does not reside and cannot be found within such State, he may enter any collection—district where such person may be found, and there make the examination herein authorized. And to this end he may there exe1·— cise all the authority which he might lawfully exercise in the district for which he was commissioned. Sec. 3174. Such summons shall in all cases be served by a deputy Summons, form collector of the district where the person to whom it is directed may be md, _•¤°§¤¤¤¤' 0i found. by an attested copv delivered to such person in hand, or left at ?“"'“"’°‘ _ __ his last and usual lace of abode, allowing suc person one day for each so Jlme,1se4,c_ twentv—five miles he may be reqnired to travel, computed from the place 173. S-14.v. 13, p. of service to the place of examination; and the certificate of service 22%, Juv 1866 _ signed by such deputy shall be evidence of the facts it states on the hear- 184, E 9?",_ 1,,* gt ing of an application for an attachment. _ ll hen the summons requires mi, the production of books, it shall be sufficient if such books arc described 24'Dec., 1872, 4-. with reasonable certainty. lilU' P' In re Phillips, 2 Am. L., T. U. S. Cts., 154. In re Chadwick, 1 Low., 489.
