772 SIXTY-FOURTH CONGRESS. Sess. I. Ch. 463. 1916. ¤°°¤“*· the officer of the United States Government authorized to receive the same from the income of nonresident alien individuals from sources within the United States shall be made applicable to income derived from dividends upon the capital stock or rom the net earnings of domestic or other resident corporations, joint-stock companies or asmciations, and insurance companies by nonresident alien companies, corporations, joint-stock companies or associations, and insurance companies not engaged in business or trade within the United States and not having any office or place of business therein. ·*”°=*¤m°¤* me °d· Assnssumm AND ADMINISTRATION. mmemuou. N¤¤¤¤¤·¤ 8%. 14._(a)t'-1;:10 alsswsments shall be rntade anddthe several corpora ons, om c com ames or associa ions n uran - Eanies shall be notified of sie amount for which they ali}; respeigtizirlldly able on or before the first_day of June of each successive year and rsymma said assessment shall be paid on or before the fifteenth day of dune:
- D,,,,,,,,'°"""‘;,,d us ,, ,,1 Provided, That every corporation, joint-stock company or association,
yur- ggdalmsuranclei qpmpany, (computing taies upon the income of the _c yearw c it may es` ate m the manner here` bef vided, shall pay the taxes ldiie under its assessmentnwitliig lblfie A and ve days after the date upon which it is required to file
‘;,‘}*§,;",.{, its list or return of mcome for assessment; except in cases of refusal
¤¤¤¤»¤¤»¤¤¤— or neglect to make such return, and m cases o erroneous, false, or gaudulenthyiturns, 1:1 wdlpsczh cases the Commissioner of Internal evenue s upon e _` overy thereof at an time within thr P_mm_ years after sshd return is due, make a ’returnyupon informaticirei obtained as provilded lforcigi this title ori gy existing law; and the assessmen_ e the mmissioner o ternal R th shall be paid by such corporation, iioint-stock companyi§d1‘?1:¥,:»s}ocizi%tii$>(ii: Sum: M muy- or insurance company immediate y upon notification of the amount me of such assessment; and to any sum or sums due and un aid after the fifteenth dagaof June in any year, or after one hundred and five deny; frlom t te on wlnclé t up return cig income is required to be m e e ayer an terten ’notice andd d thereof by the gddlectoii, there shall be add;} the sum of Hzlihgler centum on the amount of tax unpaid and interest at the rate of one Rama Ummm ger centumdpcr month upon said tax from the time the same becomes ver s6,p.m. ue: Prom ed, That upon the examination of any return of income made pursuant to this title, the Act of August fifth, nineteen hundred and nme, entitled, "An Act to provide revenue, equalize duties and Yams Rmb encourage the mdustries of the llmted States, and for other pur- ’ poses , and the Act of October third, nineteen hundred and thirteen entitled, ‘An Act to reduce tariff duties and to provide revenue for the Gqverzgmentil and bgor other purposes", if it shall appear that
_ ,_ amoun s 0 ax ave en pai inexcess of the d
R Q W ms pm taxpayer shall be permitted to present a claiihwfdgorgigd llllerlelil notwithstanding the provisions of section thirty-two hundred and Rmmwm bm twcnt.y—eight o the Revised Statutes; mms, "“ h(b) When the assessment shall be made, as provided in this title, t e returns, together with any corrections thereof which may have been made by the commissioner, shall be filed in the office of the ,,m_,m_ Commissioner of _Intcrnal Revenue and shall constitute public records rssgecuon re- and be open to mspection as such: Promded That any and all such ' returns s all be open to inspection only upoti the order of the Presicégccess by stm °m_ g§1$;911g_<;»*-;srlprl;saal1ad gegulatrqng toube prescribed by the Secretary · rove · . · That the prolper officerspgf any Stite ii3nposi1igBzi.1‘gene o{hdia't;t;irJi may, upon the recpéest of the governor thereof have access to said retuirns ¢§· to an a_ tract thereof, showing the hams and income of eac suc corporation, joint-stock company or association, or insur-
