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Seventh. Who negligently or designedly permits any violation of the law by any other person; or,

Eighth. Who makes or signs any false entry in any book, or makes or signs any false certificate or return, in any case where he is by law or regulation required to make any entry, certificate, or return;

or,

Ninth. Who, having knowledge or information of the violation of any revenue law by any person, or of fraud committed by any person against the United States under any revenue law, fails to report, in writing, such knowledge or information to his next superior officer and to the Commissioner of Internal Revenue; or,

Tenth. Who demands, or accepts, or attempts to collect, directly or indirectly, as payment or gift, or otherwise, any sum of money or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of law, except as expressly authorized by law so to do, shall be dismissed from office, and shall be held to be guilty of a misdemeanor, and shall be fined not less than one thousand dollars nor more than five thousand dollars, and be imprisoned not less than six months nor more than three years. The court shall also render judgment against the said officer or agent for the amount of damages sustained in favor of the party injured, to be collected by execution. One-half of the fine so imposed shall be for the use of the United States, and the other half for the use of the informer, who shall be ascertained by the judgment of the court.

Act July 20, 1868, c. 186, § 98, 15 Stat. 165.

Extortion by internal-revenue informers was punishable by R. S. § 5484, which was incorporated in the Criminal Code, in section 145 thereof, post, § 10315, and was repealed by section 341 thereof, post, § 10515.

The provisions of this section were made applicable to internal-revenue agents by an amendment of R. S. § 3152, by Act March 1, 1879, c. 125, § 2, ante, § 5856.

§ 5890. (Act Feb. 8, 1875, c. 36, § 23.) Laws imposing fines applicable to all persons in service.

All acts and parts of acts imposing fines, penalties, or other punishment for offenses committed by an internal revenue officer or other officer of the Department of the Treasury of the United States, or under any bureau thereof, shall be, and are hereby, applied to all persons whomsoever, employed, appointed, or acting under the authority of any internal revenue or customs law, or any revenue provision of any law of the United States, when such persons are designated or acting as officers or deputies, or persons having the custody or disposition of any public money. (18 Stat. 312.)

This section was part of an Act to amend the customs and internal-revenue laws, cited above.

§ 5891. (Act March 1, 1879, c. 125, § 1.) Collector, etc., issuing stamps before payment punishable.

Any collector of internal revenue, or any deputy collector or other employee of, or person acting for, such collector, who shall issue any stamp or stamps indicating the payment of any internal-revenue tax, before payment in full therefor has been made to the officer or per

son issuing the same, shall be deemed guilty of a misdemeanor, and shall be fined for each stamp thus issued an amount equal to the face value thereof, in addition to the liability of the collector on his official bond on account of such stamp; and such collector, deputy collector, or employee shall be dismissed from office. (20 Stat. 327.)

This section was part of an act to amend the laws relating to internal revenue, cited above.

Other provisions amending the Revised Statutes and other laws relating to internal revenue were made by sections 2-22 of this act. The provisions of these sections which are in force are set forth in other chapters of this Title and in the preceding Title.

Section 23 of the act, defining the words "Revised Statutes" as used in the preceding sections thereof, is set forth post, § 5892.

§ 5892. (Act March 1, 1879, c. 125, § 23.) Meaning of term "Revised Statutes."

Wherever in any of the foregoing sections of this act the Revised Statutes are referred to, it shall be held to mean the "edition of eighteen hundred and seventy-eight." (20 Stat. 352.)

See notes to section 1 of this act, ante, § 5891.

§ 5893. (R. S. § 3170.) District attorney or marshal accepting or demanding anything for compromise of violation of internal revenue laws.

Every district attorney or marshal who demands, or accepts, or attempts to collect, directly or indirectly, as payment or gift or otherwise, any sum of money or other property of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of any provision of the internalrevenue laws, except as expressly authorized by law to do so, shall be held to be guilty of a misdemeanor, and shall be fined in double. the sum or value of the money or property received or demanded, and be imprisoned for not less than one nor more than ten years. Act March 2, 1867, c. 169, § 26, 14 Stat. 483.

§ 5894. (R. S. § 3171, as amended, Act March 1, 1879, c. 125, § 2.) Officers suffering injuries may maintain suit for injuries. If any officer appointed under and by virtue of any act to provide internal revenue, or any person acting under or by authority of any such officer, shall receive any injury to his person or property, in the discharge of his duty, under any law of the United States for the collection of taxes, he shall be entitled to maintain suit for damage therefor, in the circuit court of the United States, in the district wherein the party doing the injury may reside or shall be found.

Act July 13, 1866, c. 184, § 67, 14 Stat. 172. Act March 1, 1879, c. 125, § 2, 20 Stat. 329.

This section, as enacted in the Revised Statutes, was amended by striking out, after the words "person or property," the words "for or on account of any act by him done," and inserting in place thereof the words "in the discharge of his duty," as set forth here, by Act March 1, 1879, c. 125, § 2, cited above.

The provisions of this section were made applicable to internal revenue agents by an amendment of R. S. § 3152, by Act March 1, 1879, c. 125, § 2, ante, §

5856.

Sec.

CHAPTER TWO

Of Assessments and Collections

5895. Canvass of districts for objects of taxation.

5896. Annual returns of persons liable

to tax.

5897. Summons, form and manner of service of.

5898. Failure to obey summons, proceedings on.

5899. When collector may enter premises and make returns.

5900. Officers may enter premises where taxable articles are kept. 5901. Making false return, or refusing to produce books; penalty. 5902. Taxable property owned by nonresidents.

5903. Lists, when taken and how denominated.

5904. Commissioner of Internal Revenue to make assessments; correction of incomplete or imperfect lists.

5905. Duty and authority of collectors and deputies to collect all taxes. 5906. Notice and demand of taxes. 5907. Monthly returns and special returns, when to be made, and when tax payable.

5908. Lien for taxes. 5909. Taxes collectible by distraint. 5910. Mode of levying distraint. 5911. Delinquents must exhibit evidences relating to property distrained.

5912. Proceedings on distraint. 5913. When property sold under distraint is subject to tax, and tax not paid. 5914. When property sold under distraint may be purchased for United States, etc. 5915. Property distrained' to be restored on payment before sale. 5916. Effect of certificate of sale on distraint.

5917. When property distrained is not divisible.

5918. When real estate may be sold to satisfy taxes.

5919. Proceedings for seizure and sale of real estate for taxes. 5920. Certificate of purchase; deed. 5921. Collector's deed to be prima facie evidence, etc.

5922. Collector may seize lands of de

Sec.

linquent in any district of same State.

5923. Redemption of land prior to sale. 5924. Redemption of lands after sale. 5925. Record of sales; transmission of copy to Commissioner. 5926. Redemptions to be entered on record.

5927. Successive seizures may be made, when.

5928. Fees and charges in seizure cases. 5929. Proceedings in chancery to subject real estate to payment of

tax. 5930. Commissioner to have charge of real estate acquired by United States under internal-revenue laws.

5931. List to be sent to district where the party taxed resides or has property, when.

5932. Collections to be paid into Treasury daily.

5933. All collections to be covered into Treasury as internal revenue collections.

5934. Depositories. 5935. Collector's monthly statement; final accounts.

5936. Collectors to render accounts quarterly.

5937. Suits, etc., for fines, penalties, and forfeitures, and for taxes. 5938. Suits for taxes, etc., not to be brought without sanction of Commissioner.

5939. Regulations as to suits, for government of officers. 5940. Moneys recovered by suits to be paid to collectors.

5941. Dues from delinquent collector to be collected by distraint and sale.

5942. Collectors charged with what. 5943. Death, etc., of collector; uncollected balances.

5944. Refundment of taxes, penalties, etc.

5945. Taxes on spirits accidentally destroyed.

5946. When tax on lost spirits is indemnified by insurance. 5947. Suits to restrain assessments or collection of taxes.

Sec.

5948. Suits to recover taxes collected
under second assessment; bur-
den of proof as to fraud.
5949. Suits for recovery of taxes
wrongfully collected.

5950. Limitation of suits for recovery
of taxes wrongfully collected.

Sec.

5951. Claims for refundment; limita-
tion.
5952. Compromises.

5953. Discontinuances of criminal pros-
ecutions.

5954. Continuances of internal-revenue

cases.

§ 5895. (R. S. § 3172, as amended, Act Aug. 27, 1894, c. 349, § 34, and Act Oct. 3, 1913, c. 16, § II, I.) Canvass of districts for objects of taxation.

Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay any internal-revenue tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects.

Act June 30, 1864, c. 173, § 12, 13 Stat. 225. Act March 2, 1867, c. 169, § 1, 14 Stat. 471. Act Dec. 24, 1872, c. 13, § 1, 17 Stat. 401. Act Aug. 27, 1894, c. 349, § 34, 28 Stat. 558. Act Oct. 3, 1913, c. 16, § II, I, 38 Stat. 178. This section, as enacted in the Revised Statutes, was as follows: "Every collector shall, from time to time, cause his deputies to proceed through every part of his district and inquire after and concerning all persons therein who are liable to pay a special tax, and all persons owning or having the care and management of any objects liable to pay any tax, and to make a list of such persons and enumerate said objects."

It was amended to read as set forth here by the Wilson Tariff Act of Aug. 27, 1894, c. 349, § 34, cited above, which amendment was re-enacted as a part of the income tax provisions of the Underwood Tariff Act, last cited above.

This amendment, as originally enacted, was a part of the income tax provisions in the Wilson Tariff Act of 1894, cited above, held unconstitutional in Pollock v. Trust Co., 157 U. S. 429, 15 Sup. Ct. 673, 39 L. Ed. 759.

§ 5896. (R. S. § 3173, as amended, March 1, 1879, c. 125, § 3, Act Aug. 27, 1894, c. 349, § 34, and Act Oct. 3, 1913, c. 16, § II, I.) Annual returns of persons liable to tax.

It shall be the duty of any person, partnership, firm, association, or corporation, made liable to any duty, special tax, or other tax imposed by law, when not otherwise provided for, in case of a special tax, on or before the thirty-first day of July in each year, in case of income tax on or before the first day of March in each year, and in other cases before the day on which the taxes accrue, to make a list or return, verified by oath or affirmation, to the collector or a deputy collector of the district where located, of the articles or objects, including the amount of annual income charged with a duty or tax, the quantity of goods, wares, and merchandise made or sold and charged with a tax, the several rates and aggregate amount, according to the forms and regulations to be prescribed by the Commissioner of Internal Revenue, with the approval of the Secretary of the Treasury, for which such person, partnership, firm, association, or corporation is liable: Provided, That if any person liable to pay any duty or tax, or owning, possessing, or having the care or management of property, goods, wares, and merchandise, articles or objects liable to pay any duty, tax, or license, shall fail to make and

exhibit a list or return required by law, but shall consent to disclose the particulars of any and all the property, goods, wares, and merchandise, articles, and objects liable to pay any duty or tax, or any business or occupation liable to pay any tax as aforesaid, then, and in that case, it shall be the duty of the collector or deputy collector to make such list or return, which, being distinctly read, consented to, and signed and verified by oath or affirmation by the person so owning, possessing, or having the care and management as aforesaid, may be received as the list of such person: Provided further, That in case no annual list or return has been 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 place of business at the time the collector or a deputy collector shall call for the annual list or return, it shall be the duty of such collector or deputy collector to leave at such place 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 person, 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 by oath or affirmation. And if any person, on being notified or acquired as aforesaid, 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 false or fraudulent, or contains any undervaluation or understatement, 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 person, or any other person he may deem proper, to appear before him and produce such books, at a time and place named in the summons, and to give testimony or answer interrogatories, under oath, respecting any objects liable to tax or the returns thereof. The collector may summon any person residing or found within the State in which his district lies; and when the person intended to be summoned does not reside and cannot be found within such State, he may enter any collection district where such person may be found and there make the examination herein authorized. And to this end he may there exercise all the authority which he might lawfully exercise in the district for which he was commissioned.

Act June 30, 1864, c. 173, §§ 11, 13, 13 Stat. 225, 226. Act July 13, 1866, c. 184, § 9, 14 Stat. 101. Act March 2, 1867, c. 169, § 1, 14 Stat. 471. Act Dec. 24, 1872, c. 13, § 1, 17 Stat. 401. Act March 1, 1879, c. 125, § 3, 20 Stat. 330. Act Aug. 27, 1894, c. 349, § 34, 28 Stat. 558. Act Oct. 3, 1913, c. 16, § II, I, 38 Stat. 178.

This section, as enacted in the Revised Statutes, was amended by Act March 1, 1879, c. 125, § 3, cited above, by striking out, after the words "when not otherwise provided for," the words "on or before the first Monday of March of each year," and inserting in place thereof the words "in case of a special tax on or before the thirteenth day of April in each year," and by striking out, after the words "and in other cases before the day," the words "of levy," and

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