SIXTY·FOURTH CONGRESS. Sess. I. C11. 463. 1916. 773 ance company, at such times and in such manner as the Secretary of '”°°"' ’¤· the Treasury may prescribe; _ (c) If any of the corporations joint·stock companies or associa- ai£.°?:t€Q¤f.`Y ”°’ °' tions, or insurance companies aforesaid shall refuse or neglect to make a return at the time or times hereinbefore specified in each year, or shall render a false or fraudulent return, such corporation, {pmt-stock company or association, or insurance company shall be P,,,,,,,,_ able to a penalty of not exceeding $10,000: Provided, That the Com- Emusiw mimemissioner of Internal Revenue shall have authority, in the case of either corporations or individuals, to grant a reasonable extension of time in meritorious cases, as he may deem proper. (d) That section thirty-two hundred and twenty-five of the Re- ifi°°§i?ZZZ?S§$i§?t§j vised Statutes of the United States be, and the same is hereby, °“’»°”*°¤d°d· amended so as to read as follows: " Sec. 3225. When a second assessment is made in case of any list, w§o';S'°g’;’:¤’{, *3*3**- statement, or return, which in the opinion of the collector or deputy etc. P ° S°’ collector was false or fraudulent, or contained any understatement or undervaluation, no tax collected under such assessment shall be recovered by any suit unless it is roved that the said list, statement, or return was not false nor fraudullent and did not contain any under- Statements 0, on or statement or undervaluation; but this section shall not appl to state- gaswellsand mines. ments or returns made or to be made in good faith under the laws of the United States regarding annual depreciation of oil or gas wells and mines/’ Paar III.-GENERAL Anmrnsrrwrrvn Pnovrsrons. G°"°""P'°"S‘°"’· Sec. 15. That the word "State" or "United States" when used in S{,Q§?}’,QQ,'f.‘,§‘,},.ff_{'_"'°" this title shall be construed to include any Territory, the District of Columbia, Porto Rico, and the Philippine Islands, when such construction is necessary to carry out its provisions. smh { R md Sec. 16. That sections thirty-one hundred and sixt -seven, thirty- smumsnsuimisri. one hundred and seventy-two, thirty-one hundred and7seventy-three, and thirty-one hundred and seventy-six of the Revised Statutes of the United States as amended are hereby amended so as to read as follows: Iutemal revenue "Sec. 3167. It shall be unlawful for any collector, deputy collec- ,1>i»··»nri;»; imtém- tor, agent, clerk, or other officer or employee of the United States to §Y,Q,\ZHf,_"’ °m` divulge or to make lmown in any manner whatever not provided m§·m:g¤§,;g ’“°7· P- by law to any person the operations, style of work, or a}pparatus of fm. za, `p. m, an manufacturer or producer visited by him in the disc argc of his ‘““°“°°°‘ official duties, or the amount or source of income, profits losses, expenditures, or any particular thereof, set forth or disclosed in any ,,,,0,,,,, ,,,,,,.,,,_ income return, or to permit any income return or copy thereof or any book containing any abstract or particulars thereo to be seen or I-,,,,,,,,,,,,,,,,, ,,,,,,,,, examined by any person except as provided by law; and it shall be ¢¤¢i<>¤- unlawful for any person to print or publish in any manner whatever not provided by law any income return or any part thereof or_ source of income, (profits, losses, or expenditures appearing in any mcome rimisnmme. retum; an any offense against the foregoing provision s all be a misdemeanor and be punished by a fine not exceeding $1,000_or by imprisonment not exceeding one year, or both, at the discretion of Dismimmmmdcr the court; and if the offender be an officer or employee of the United ` States he shall be dismissed from office or discharged from employ- ment. , °SEC, 3172, Every collector shall, from time to time, cause ceirxiéiiigis by dqmty deputies to proceed through every part of his district and inquire ,,,,§,,,§,;,§ 3*7* P· after and concerning all persons therein who are liable to pay any sggadw. v· 173. intemal—revenue tax, and all persons owning or having the care and man vement of any objects liable to gay any tax, and to make a list of sufidi persons and enumerate said o jects.
