Page:United States Statutes at Large Volume 20.djvu/355

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 FORTYIIFTH CONGRESS. Sess. III. Ch. 125. 1879.

to him which is by law vested in the collcctor himself; but each collector shall, in every respect, be responsible, both to the United States and to individuals, as the case may be, for all moneys collected, and forevery act done or neglected to be done, by any of his deputies while acting as such." 1875. ck 36, And that section thirteen of said act be amended so as to read as fol- 18 Stat., 307. lows, Expenses of col- “Sec. 13. That there shall be further paid, after the account thereof lectvrs- has been rendered to and approved by the proper officers of the Treasury, to each collector, his necessary and reasonable charges for advertising, stationery, and blank books used in the performance of his official duties, and for postage actually paid on letters and documents received or sent and exclusively relating to official business but no such account shall be approved or allowed unless it states the date and the particular items of every such expenditure, and shall be verified by the Additional al- oath of the collector: Provided, That the Secretary of the Treasury, on l°W¤¤°*S· the recommendation of the Commissioner of Internal Revenue, he authorized to make such further allowances, from time to time, as may be reasonable, in cases in which, from the territorial extent of the district, or from the amount of internal duties collected, it may seem just to make such allowances; but no such allowance shall be made if more than one year has elapsed since the close of the fiscal year in which the Total net com- services were rendered. But the total net compensation of a collector I>¢¤S¤’¢i0¤· shall not in any case exceed four thousand five hundred dollars a year; Crmiirniuiigu by and no collector shall be entitled to any portion of the salary pertaining .Senme. to the office unless such collector shall have been connrmed by the Senate, except in cases of commissions to fill vacancies occurring during the recess of the Senate." ASSESSMENT AND COLLECTION. §· S-357g Sec. 3. That the Revised Statutes be amended as follows, namely: ‘“°“ ° · That section thirty-one hundred and seventy-three be amended by striking out all after the said number, and substituting therefor the following: Tax returns. "It shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, stamp, or tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirtieth day of April in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the deputy collector of the district where located, of the articles or objects charged with a. special duty or tax, the quantity of goods, wares, and merchandise made or sold, and charged with a specific or ad valorem duty or tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, under the direction of the Secretary of the Treasury, for which such person, partnership, firm, association or Assessment by corporation is liable: Provided, That it' {ll]}' person liable to pay any duty ‘°°“S°“*· or tax, or owning, possessing, or having the care or management of property, goods, wares, and merchandise, articles or objects liable to pay any duty, tax, or license, shall fail to make a11d 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 obiects liable to pay any duty or tax, or any business or occupation liable to pay any special tax as aforesaid, then, and in that case, it shall be the duty of the 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 having the care and manage ment as aforesaid, may be received as the list of such person : Provided Absentees. f urther, That in case any person shall be absent from his or her residence or place of business at the time a deputy collector shall call for the annual list or return and no animal list or return has been rendered by such per-