116 SIXTY·FIRST cosennss. sm. 1. cs. 6. woe. to require we attendance of any oiizicer or employee of such corporation, joint stock company or association, or msurance company, and to take his testimony with reference to the matter_req1ured by law to be included in such return, with power to administer oaths to such person or persons; and the Commissioner of Internal Revenue may also invoke the aid of any court of the United States having jurisdiction to require the attendance of such officers or employees °,g“‘“"‘“"‘ '°"“""· and the production of such books and papers. Upon the information so acquired the Commissioner of Internal Revenue may amend aeniy ,,,·g’_P’°“‘°‘*"°°°°'*‘ return or make a return where none has been made. All proce _- ings taken by the Commissioner of Internal Revenue under the provisnonls orggiis section shall be subject to the approval of the Secretary o the asury. m,A5Z?""‘°“" °° °° Fifth. All retums shall be retained by the Commissioner of Intemal _ Revenue, who shall make assessments thereon; and in case of any m{.2f"°°" H '°°“"" return made with false or fraudulent intent, he shall add one hundred ”°¤*°°"· °*°· per centum of such tax, and in case of a refusal or ne§nect to make a return or to verify the same as aforesaid he shall add y per centum .,;F.Y{;°1§,2§,,u';‘,Zl”°°” of such tax. In case of neglect occasioned by the sickness or absence of an officer of such corporation joint stock company or association, or insurance company, required to make said return, or for other sufficient reason, the collector may allow such further time for making and delivering such retmn as he may deem necessstliiy, not exceeding ,,°°,f}{°,§§‘f“ °‘ '“"“‘ thirty days. The amount so added to the tax sh be collected at the same time and in the same manner as the tax originally assessed ' unless the refusal, neg1ect,‘or falsity is discovered· after the date for payment of said taxes, in which casethe amoimt so added shall be paid by the delinquent corporation, joint stock company or associa- _ tion, or insurance company, immediately upon notice given by the _e=l`;gg§f;“°¤ °* ••· collecton All assessments shall be ma e and the several corporations, jomt stock companies or associations, or insurance companies, shall be notified of the amoimt for which they are respectively liable P“’"'“°'"‘ on or before the first day of Jlme of each successive year, and said assessments shall be paid on or before the thirtieth day of June, excmm cases of refusal or neglect to make such return, and in cases of f or fraudulent returns, in which cases the Commissioner of Intemal Revenue shall, upon the discovery thereof, at any time within three years after said return is due, make a return upon information obtained as above provided for, and the assessment made b the Commissioner of Internal Revenue thereon shall be paid by such corporation, joint stock company or association, or insurance com- Pmlt‘ md 1* pany immediately upon notification of the amount of such assess- ’ ° " ment; and to any sum or sums due and unpaid after the thirtieth day of June in any year, and for ten da s after notice and demand thereof by the collector, there shall be added the sum of five per centum on the amount of tax unpaid and interest at the rate of one per centum per month upon said tax from the time the same becomes due. ¤¤¤¤¤i>’ ¤! ¤¤¢¤¤¤¤- Sixth. When the assessment shall be made, as provided in this section, the returns, together with any corrections thereof which may have been made by the commissioner, shall be filed in the office of the Commissioner of Internal Revenue and shall constitute public """· W ""· “°"· records and be open to inspection as such. ,,,§_§@§"‘ ’°‘“’“" Seventh. It shall be un awful for any collector, deput collector, agent, clerk, or other officer or employee of the United, States to divulge or make known in any manner whatever not provided by law to any person any information obtained by him in the discharge of his o cial duty, or to divulge or make known in any manner not provided byigaw any document received, evidence taken, or re rt made Pmmmm for under t section except upon the spec1al direction of the Efiesident; ‘ and any offense agamst the foregonng provision shall be a misdemeanor and be pumshed by a fine not exceeding one thousand dollars,
