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or possessed or under the care or management of such
person, or corporation, company, or association, and the
Commissioner of Internal Revenue shall assess all taxes
not paid by stamps, including the amount, if any, due
for special tax, income or other tax, and in case of any
return of a false or fraudulent list or valuation inten-
tionally he shall add one hundred per centum Penalty 100 per
to such tax; and in case of a refusal or returns.
neglect, except in cases of sickness or absence, to make
a list or return, or to verify the same as afore- Penalty 50 per
said, he shall add fifty per centum to such lect or refusal
tax. In case of neglect occasioned by sick- turn.
ness or absence as aforesaid the collector may allow
such further time for making and delivering Case of sick-
such list or return as he
may deem neces-
sary, not exceeding thirty days. The amount
to the tax shall be collected at the same time
and in the same manner as the tax, unless the
neglect or falsity is discovered after the tax has been
paid, in which case the amount so added shall
be collected in the same manner as the tax;
and the list or return so made and subscribed prima facie.
by such collector or deputy collector shall be held prima
facie good and sufficient for all legal purposes.

ness or absence.

so added

Collector's re


payers good


Collection of

As to cases of refusal or neglect to make income returns, or making false income returns, see, also, Sec. 29, act August 29, 1894. As to penalties for neglect or refusal of corporations to make the return of net profits required by Sec. 35, act August 28, 1894, see Sec. 32, ibid. See, also, Sec. 36, for penalty for refusal by corporations to permit inspection of books.

The addition of fifty per cent to the tax in the case of refusal or neglect, etc., provided in Sec. 3176, is a penalty. It is in the nature of punishment, and was intended, by fear

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of its exaction, to induce all persons holding taxable property to make out lists thereof, and return the same within the time prescribed by law. 17 Opinions Atty.-Gen. 433.

False returns under this section, see German Savings Bank v. Archbold, 15 Blatch. 398.

SEC. 3177. Any collector, deputy collector, or inspector may enter, in the daytime, any building or place where any articles or objects subject to tax are made, produced, or kept, within his district, so far as it may be necessary, for the purpose of examining said articles or objects. And any owner of such building or place, or person having the agency or superintendence of the same, who refuses to admit such officer, or to suffer him to examine such article or articles, shall, for every such refusal, forfeit five hundred dollars. And when such premises are open at night, such officers may enter them while so open, in the performance of their official duties. And if any person shall forcibly obstruct or hinder any collector, deputy collector, or inspector, in the execution of any power and authority vested in him by law, or shall forcibly rescue or cause to be rescued any property, articles, or objects after the same shall have been seized by him, or shall attempt or endeavor so to do, the person so offending, excepting in cases otherwise provided for, shall, for every such offense, forfeit and pay the sum of five hundred dollars, or double the value of the property so rescued, or be imprisoned for a term not exceeding two years, at the discretion of the court.

Officers may enter premises where taxable

articles are


This section made applicable to internal revenue agents by Sec. 3152.

Sec. 934 provides that property taken under revenue laws is irrepleviable, as follows:

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SEC. 934. All property taken or detained by any officer or other person, under authority of any revenue law of the United States, shall be irrepleviable, and shall be deemed to be in the custody of the law, and subject only to the orders and decrees of the courts of the United States having jurisdiction thereof.

Sec. 5446 provides a penalty additional to Sec. 3177 for dispossessing or rescuing any property seized under the authority of any revenue law of the United States, as follows:

SEC. 5446. Every person who dispossesses or rescues, or attempts to dispossess or rescue, any property taken or detained by any officer or other person under the authority of any revenue law of the United States, or aids or assists therein, shall be imprisoned not more than twelve months, and fined not more than three hundred dollars.

In regard to distiller, or persons in his employ, obstructing officers from entering distillery, or preventing, hindering, opposing, obstructing, or molesting such officer in the performance of his duty, see Sec. 3276.

In regard to wholesale liquor dealer or rectifier hindering or obstructing officer in the examination of his book, see Sec. 3318. For procuring search warrants, see Sec. 3463.

In the case of United States v. Mann, 5 Otto, 570, the United States brought suit under Sec. 3177 against the vicepresident of a national bank, having charge of its place of business, where were kept checks drawn upon and paid by it, who refused to permit the collector of the proper district to examine said checks to see if they were properly stamped. The court say in concluding their opinion sustaining the demurrer to the complaint: "It is clear that the right conferred upon the officer to enter the building or place of business of another in such a case is strictly limited to a building or place of business in which articles or objects subject to taxation are, at the time of the proposed entry and examination, made, produced, or kept; and that paid bank checks, unless it is alleged and proved that they were not duly and sufficiently stamped at the time they were made, signed, and issued, are not articles or objects subject to taxation within

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the meaning of the act of Congress on which the information is founded."

SEC. 3178. All persons required to make returns or lists of objects charged with an internal tax shall declare therein whether the several rates

Returns to show whether amounts are valued in coin or currency.

and amounts are stated according to their values in legal tender currency or according to their values in coined money; and in case of neglect or refusal so to declare to the satisfaction of the collector receiving such returns or lists, such officer shall make returns or lists for such persons so neglecting or refusing, as in cases of persons neglecting or refusing to make the returns or lists required by law, and the commissioner shall assess the tax thereon, and add thereto the amount of penalties imposed by law in cases of such neglect or refusal. And whenever the rates and amounts contained in the returns or lists are stated in coined money, the collector receiving the same shall reduce them to their equivalent in legal tender currency, according to the value of such coined money in said currency for the time covered by such returns.

Since the resumption of specie payments, January 1, 1879, this section has become practically obsolete, but it has never been repealed.

Making false return, or refusing to produce books;

SEC. 3179. Whenever any person delivers or discloses to the collector or deputy any false or fraudulent list, return, account, or statement, penalty. with intent to defeat or evade the valuation, enumeration, or assessment intended to be made, or, being duly summoned to appear to testify, or to appear and produce such books as aforesaid, neglects to appear or to produce said books, he shall be fined not exceeding one thousand dollars, or be imprisoned

not exceeding one year, or both, at the discretion of the court, with costs of prosecution.

See notes under Sec. 3173.

owned by

SEC. 3180. Whenever there are in any district any articles not owned or possessed by or under Taxable propthe care or control of any person within such non-residents. district, and liable to be taxed, and of which no list has been transmitted to the collector, as required by law, the collector or one of his deputies shall enter the premises where such articles are situated and shall take such view thereof as may be necessary, and make lists of the same, according to the form prescribed. Said lists, being subscribed by such collector or deputy, shall be taken as sufficient lists of such articles for all purposes.

taken and how

Act Feb. 18,

SEC. 3181. The lists or returns aforesaid shall, where not otherwise specially provided for, be taken Lists, when with reference to the day fixed for that pur- denominated. pose by this title as aforesaid; and where 1875. duties accrue at other and different times, the list shall be taken with reference to the time when said taxes become due, and shall be denominated annual, monthly, and special lists or returns.

of Internal

make assess


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plete or imper

SEC. 3182. The Commissioner of Internal Revenue is hereby authorized and required to make Commissioner the inquiries, determinations, and assessments Revenue to of all taxes and penalties imposed by this title, or accruing under any former internal fect lists. revenue act, where such taxes have not been duly paid by stamp at the time and in the manner provided by law, and shall certify a list of such assessments when made to the proper collectors respectively, who shall proceed to collect and account for the taxes and pen

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