560 FIFTY-THIRD CONGRESS. Buss. II. Ou. 349. 1894. is assessable shall believe that a true and correct return of the income of such corporation, company, or association has not been made, he shall make an aiiidavit of such belief and of the grounds on which it is founded, and file the same with the Commissioner of Internal Revenue, and if said Commissioner shall, on examination thereof, and after full hearing upon notice given to all parties, conclude there 15 good ground for such belief he shall is ue a request in writing to such corporation, company, or association to permit an inspection of the books E¤¢is¤s*~·>¤ ¤¤f¤•¤* of such corporation, company, or association to be made; and 1f such °°°°d°mb°°k°' _ corporation, company, or association shall refuse to comply with such request, then the collector or deputy collector of the district shall make from such information as he can obtain an estimate of the amount of ` such income and then add fifty per centum thereto, which said assessment so made shall then be the lawful assessment of such income. Receipts fm- my- Sec. 37. That it shall be the duty of every collector of internal mp {l,;,?'" tm revenue, to whom any payment of any taxes other than the tax represented by an adhesive stamp or other engraved stamp is made under the provisions of this Act, to give to the person making such payment a full written or printed receipt, expressing the amount paid and the particular account for which such payment was made; and whenever such payment is made such collector shall, if required, give a separate receipt for 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 separatelyto his several creditors in satisfaction of their respective demands to the amounts specified in such receipts; and such receipts shall be sufficient evidence in favor of such debtor, to justify him in withholding the amount wéygvtyégwgf N therein expressed {rom his next payment to his creditor; but such P ycreditor may, upon giving to his debtor a full written receipt, acknowledging the payment to him of whatever sum may be actually paid, and accepting the amount of tax paid as aforesaid (specifying the same) as a further satisfaction of the debt to that amount, require the surrender to him of such collector’s receipt. lgleriuii vers;-cms Sec. 38. That on and after the first day of August, eighteen hundred ,,,§f‘,{§{*’ °x° and ninety~four, there shall be levied, collected, and paid, by adhesive stamps, a tax of two cents for and upon every pack of playing cards · containing not more than fifty-four cards, manufactured and sold or removed, and also upon every pack in the stock of any dealer on and after that date; and the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, shall make regulations as to dies and adhesive stamps. 0¤¤··»¤¤: ~¢¤¤·r¤- Sec. 39. That in all cases where an adhesive stamp is used for denoting the tax imposed by this Act upon playing cards, except as hereinafter provided, the person using or aiiixing the same shall write thereon the initials of his name and the date on which such stamp is 1 P¤¤·¤·1¤r¤'¤r fr¤¤·1¤· attached or used, so that it may not again be used. And every person °“‘ “‘““"‘“‘ who fraudulently makes use of an adhesive stamp to denote any tax imposed by this Act without so etfectually canceling and obliterating . M·=¤··>•l ·»f ¤•¤¤=1- such stamp shall forfeit the sum of fifty dollars. The Commissioner of "‘g‘ Internal Revenue is authorized to prescribe such method for the cancellation of stamps as substitute for, or in addition to the method prescribed in this section as he may deem expedient and effectual. And he is authorized, in his discretion, to make the application of such method imperative upon the manufacturers of playing cards. m1$a:;¢‘w¤¤·¤r¤ ¤<> Sec. 40. That every manufacturer of playing cards shall register g'“ ‘ with the collector of the district his name or style, place of residence. trade, or business, and the place where such business is to be carried on, and a failure to register as herein provided and required shall subject such person to a penalty of fifty dollars. _Prev¤r1¤z wi f¤r· Sec. 41. That the Commissioner of Internal Revenue shall cause to ’““¥'“‘g ‘”‘“‘P'· be prepared, for payment of the tax upon playing cards, suituole stamps denoting the tax thereon. Such stamps shall be furnished to
