The Secretary read the nextelausc, as follows: That sectionfourtecn be amendedby Itriklpg out all after the enacting clause and inserting in lieu thereof the following: that in case any person shall be absentfrom his or her residenceor placeof busi nessat the time an asstassessorshall call for the annual list or return and no annual hi“;or return has beenrenderedbysuchpersontothe asstassessor as requiredby law.it shall hethe duty of such mist that cor Int assessorto leave at such place of residenceor business.with someone of suitable age and discretion. if such be present.otherwise to depositin the nearestpostoflicc.a noteor memorandum. addressed to ich person.requiring himor herto render tosuch HSalSlfllll.assessorthe list or return required by law within ten davs from the date of such noteor nieui opre.rllsltolnlll.ll.V‘.flilC.bly oath or affirmation. And if an on being notified or required as aforesai. shrill refuseor neglectto reiider such list or return within the time required as aforesaid or if any person without notice. as aforesaid shall notdeliver a monthly or other list or return atlhc time required by law or if any person shall deliveror disclose to any assessoror asstassessoran list. statement or return which. in the opinion of the assessor.is false or fraudulent or contains any understatement or undervaluation. it shall be lawful for the assessor to summon such person.his agent or other person having possession, custody or care of books of accouriteontainingentriesrelating to the tradeor businessofsuch person.oranyother personshe may deem proper. to appear before such assessorand produce each book, at a time and place therein named and to give testimony or aiiswer interrogatories under douatthy or alfirination respectingany objects liable to or tax as aforesaid or the lists. statements or returns thereof or any trade, busincm or profession liable to any tax as aforesaid. And the assessormay summon.as aforesaid.any person residing or found within the State in which his district is situated. And when the personintendedto besummoneddoes not reside and cannot be found within such State. the assessormay enter any collection district where such person may be found and there make the examination hereinbeforcauthorized. And to this end he shall there have and may exerciseall the power and authority he hasor may lawfully exercisein the district for which he is commissioned. the stim monsauthorized by this sectionshall in all casesbe served by an asstassessor of the district where the person to whom it is directed may be found. by an attested copydelivered to such person in hand or left at his last and usual place 0 abode. allowing tswucehntays sfiivsetantassessorat therateofone dayfor each milcs he may be required to travel. computed from his placeof residenceto the placeof servica: and the certificate of service signed by such asstassessorshall beevidenceof the factit states on the hearing of an application for an attachment and when the summonsrequires the production of books.it shall besufficientif such booksaredescribed with reasonablecertainty. In case any person so summonedshall neglector refuseto obeysuch suni mons or to give testimony or to answer interroga tories asrequired. it shall be lawful for the assessor. upon affidavit proving the facts.to applyto tho judge o the district court or to a commi=sioner of the circuit court of the U.S.for the district within which the person so summoned resides and such judge or commissioneris herebyauthorizedandempowered to perform the duties herein required.for an attachment against such personas for it contempt. It shall be the duty of such judge 0r commissionerto hear such application an. if satisfactoryproof be made. to ISM“!an attac imont. directedto some properoili cer. for the arrest ofsuch person and upon his being brought before him to proceedto a hearing of the case; and upon such hearing the judge or commissioner shall have power to make sue order as he shall deem proper not inconsistent with the protveismiopntsl of exsting lawe for the punishment of conto enforce obedience to the requirementsof the summons and punish such personfor his default or disobedience. tshall be the duty of the assessor or asst assessor of the district within which such puppmonn shall have taxable property to enter into and the promises.if it be necessary.of such person so refusing or neglecting or renderingafalseor fraudulent list or return and to make. according to the best information which he can obtain.including that derived from the evidenceelicited by the examination of the assessor.andon hisownview and information. such list or return. according to the form prescribed.of the property. Goods wares and merchan disc and all articles or objectshable to duty or tax. ownedor possessedor under the careor management. of such person and assessthe duty or tax thereon. iinuccloumdien;g the amount. if any. due for special tax or and in case of the return of a false or fraudulent list or valuation. he shall add 100%. to such duty or tax: and in caseof a refusal or neglect.exccpt in casesof sickness or absence.to make a list or return or to verify the same as afore eaid. heshall add 50%. to such duty or tax; and in caseof neglect.occasionedby sicknessor ab senceas aforesaid the assessormay allow such further time for making and delivering such list or return ashemayjudgenecessary.not exceeding 30 days: pad the amount so added to the duty or tax shall ii iall cases.be collectedby the collector at the same time and in the same manner as the duty or tbayx: and the list or return so made and subscribed such assessoror asstassessorshall be taken and reputedasgoodand sufficientfor all legal poses. And in addition to other provisionsof pauwr. wheneverfraud hasbeenor shall beallc edasto anv list or return and the party chargedwit fraud sha i make denial of the same in writing and shall demand a hearing thereon and shall tender to the assessor of the proper dlBtTlCfltb.ondwith 2 or moresureties payable to the U.S.in a sum not less than cable the amount of the tax assessedbecauseof luck alleged fraud and conditioned that such person Wlll abide by the orders and judgments of the court beforewhomsuchcaseshall be heard and will pay whatever sum may be adjudgedagainst him for tax and also all coststhat may be adjudged against no. and.upon thoxpproval of such bond by such memo it shall be a duty of such r to tranl am the in: 'pn', “"can. for 9 tot.“ | ooltiondlltrictll l situate all the papers in the case and it shall also be the duty of said intrict attorney to immediatelyin stitute in the proper circuit or district court of the U.S. a suit for the recoveryof the tax as sessedbecauseof such alleged fraud and the same shall be prosecutedto judgment as in other cases: and such cases shall have precedenceover othercivil caseson the calendar of such court. And until final judgment all proceedingsby the asecssorand collector shall be suspended, and in caseof seizureof property.the properig seizedshall he releasedii on the approval of the ond herein provided for. but nothing herein containedshall be construedto affect in any manner proceedingsby indictment as provided by law. The committee proposed to amend the clause by striking out the words “duty or" before “tax, ” in line 55.