312 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. '·"”“" ·*°" °' ““- management of any objects liable to pay any tax, and to make a list Ywl mums m_ of suc persons and enumerate said objects. _ q.,m,d§»',,mt,,xI,,,7§,,,S_ "Sno, 3173. It shall be the dutyi of any person, partnership, firm, 60}} S·· “°°·· **1 ·P· association, or csgciiporation, made able to any duty,_ special tax, or V¤1·?·¤.p-774- other tax 1mpo by law, when not otherwise provided for, (1) m D°°‘°"’°°m°d' case of a s ial tax, on or before the thirty-first day of July in each year, and of in other cases before the day on which the taxes accrue, to make a list or return, verihed by oath, to the collector or a deput collector of the district where located, of the articles or objects, incluri ing the quantity of goods, wares, and merchandise, made or sold and charged with a tax, the several rates and aggregate amount, accordinglflo the forms and regulations to be prescribed y the Commissioner of ternal Revenue, with the approval of the Secretary of the Treas- P M ury, for which such rson, partnership, firm, association, or corporaiz; r$餤s saw tion is liable: Proarokliz, That if any person liable to pay any duty or {,",,§,“yg°f,“_;°§,'Q§,;,{’f”·· °’ tax, or owning, possessing, or having the care or management of property, goods, wares, and merchandise, article or objects liable to pay any duty tax, or license, shall fail to make and exhibit a list or return re uire by law, but shall consent to disclose the S-grticulars of any an(il all the property, goods, wares, and merchan e, articles, and objlects liable to pay any duty or tax, or an business or occupation lia le to pay any tax as aforesaid, then, ang in that case, it shall be the duty o the collector or deput collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath by the person so owning, , or havirig the _ care and man ement as aforesaid, may be received as the list 0 such ml§°*,§,°:u§_Rg“re*,§•;,{;' person: Promid further, That in case no annual list or return has ew. een rendered by such person to the collector or deputy collector as required by law, and the person shall be absent from his or her residence or lace of business at the time the collector or a deputy collector shall callp for the annual list or return, it shall be the duty of such collector or deputy collector to leave at such lace of residence or business, with some one of suitable age and discretion, if such be present, otherwise to deposit in the nearest post office, a note or memorandum addressed to such erson, requiring him or her to render to such collector or deputy collector the list or return required by law _ within ten days from the date of such note or memorandum, verified
- ,S}’§'§,“‘°,§}’;,_",’§{’,;,§ by oath. And if an erson, on bei notified or re uired as afore-
. . , Y P ng . q . . ¤¤d°· said, shall refuse or neglect to render such list or return within the time required as aforesaid, or whenever any person who is required to deliver a monthly or other return of objects subject to tax fails to do so at the time required, or delivers any return which, in the opinion of the collector, is erroneous, false, or fraudulent, or contains any undervaluation or imderstatement, or refuses to allow any regularly authorized Government officer to examine the books of such person, firm, or corporation, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books of account containing entries relating to the business of such Hprson or any other person he may deem proper, to aippear before m and pro uce such books at a time and place name in the summons, and to give testimony or answer interrogatories, imder oath, _ _ _ respecting any objects or income liable to tax or the returns thereof. °0,'{g*c*,’g*gf*'¥ °"**·“¤°* The collector may summon any person residing or found within the State or Territory in which his district lies; and when the person intended to be summoned does not reside and can not be found within such State or Territory, he may enter any collection district where such person may be found and there make the examination herein author1zed._ And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was com-
