610 mm xxxv.-INTERNAL REVENUE.-Ch. 2. F¤il¤¤¢ *0 ON? Sec. 3175. Whenever any person summoned under the two preceding
- ‘m';’r‘;““·Psections neglects or refuses to obey such summons, or to give testn-
_gB_.;__-.-- mony, or to answer interrogatories as required, the collectors may apply _?’>0 J¤¤*=·186‘*·°· to the judge of the district court or to a. commissioner of the circuxt QQ “‘ 14* v' 13** court of the United States for the district within which the person so 1éJuly 1866 ,,_ summoned resides for an attachment against him as for a contempt. It 184, ¤. 9, v. 14, p. shall be the duty of the judge or commissioner to hear the afplication, 10}; and, if satisfactory proof is made, to issue an attachment, irected to 13"4{)$°‘{71872’ °‘ some ropcr officer for the arrest of such person, and upon his bein ,¤.,. ,p.401.b K .» . _ E roug t befme hun to proceed to a hesmng of the case. and upon suc hearing the judge or commissioner shall have power to make such order as he shall deem proper not inconsistent with existing laws for the punishment of contempts, to enforce obedience to the requirements of the summons and to punish such person for his default or disobedience. xvhm couecmy Sec. 3176. The collector or any deputy collector in every district shall maventerpreuwises enter into and upon the premises, if it be necessary, of every person Qi “”*‘k° "°*“"’”; therein who has taxable property and who refuses or neglects to render 30.1mm, 1864, c, any return or list required by law, or who renders n false or fraudulent 173, S- I4, v- I3. p- return or list, and make, according to the best information which he can 22% M Y 1866 c obtain. including that derived from the evidence elicited by the examina- 184; A 9?". M’ P; tion of the collector, and on his own view und information, such list or 101, ’ return. according to the form prescribed, of the objects liable to tux, 24 D¤¢·, 187?, v- owned or possessed or under the cure or management of such {arson,
;}’f°?; and the Commissioner of Internal Revenue shall assess the tax thereon,
rn T8 Chadwick, including the amount, if any, due for special tax, and in ease of any rei Low-, *89- turn of n false or fraudulent list or valuation, he shall add one hundred per centum to such tax; and in case of a. refusal or neglect, except in cases of sickness or absence, to make a list or return, or to verify the same as aforesaid, he shall add fifty per centum to such tax. In case of neglect occasioned by sickness or absence as aforesaid, the collector may allow such further time for making and deliverin such list or return es he may deem necessary, not exceeding thirty 5s.ys. The amount so added to the tux shall, in all cases, be collected at the same time and in the same manner as the tax; and the list or return so made and subscribed by such collector or deputy collector shall be held good and sufficient for all legal purposes. Omcem may Bn- SEO. 31 TT. Any col ector, deputy collector, or insfyector may enter, in ter premises where the daytime, any building or place where any artic es or objects subject ¤¤¤¤bl¤¤¤i¢l¢¤¤¤¢ to tax are made, grodnced, or kept, within his district, so far as it may EPS _ e be necessary. fort e pur se of examining said articles or objects. And 30June, 186-1,c. any owner of such builcgng or lace, or person having the agency or 173·¤¤·37»38»‘·'· 1*% supcrintendence of the same, wgo refuses to admit such officer, or to p' 238* suffer him to examine such article or articles, shall, for every such refusal, forfeit five hundred dollars. And when such premises are open ut ni ht, such officers may enter them while so o n, in the performance of tgcir oflicial duties. And if any person shalF$0rcibly obstruct or hinder any collector, deputy collector, or inspector, in the execution of any power and authority vested in him by law, or shall forcibly rescue or cause to be rescued any properti, articles, or objects after the same shall have been seized by him, or s all attempt or endeavor so to do, the person so offending, exceptirgg in cases otherwise provided for shall, for every such offense. forfeit an pay the sum of five hundred dollars, or double the value of the property so rescued, or be imprisoned for a term not exceeding two years, at the discretion of the court. Rgtumgmghgw `xcc. 3178. All persons required to make returns or lists of objects whether aunounts charged with an internal tax shall declare therein whether the several g;° ;’:;‘;$*; P °°"' rates and amounts nre stated according to their values in legal-tender _..._.L.__ currency or according to their values in coined money; and in case of 10 Mqr.,18§6,¤- neglect or refusal s0 to declare to the satisfaction of the collector receiv- 15·5”· ·*> ‘*· ‘· 14· mg such returns or lists, such 0iHcer shall make returns or lists for such P'24 Dem 1871 0 persons so neglecting or refusin , as in eases of ersons neglecting 01‘ 13, s. 1,v.17, p. 401, l'?fUSlDi to make the returns orliists required by Enw, and the Commnssaoner s all assess the tax thereon, and add thereto the amount of pen-
