The Clerk read as follows: byTshtartiksinegction 118 be amended out all after the enacting clause and in artiag in lieu thereof the followmg: that it shall the dot of all personsof lawful agoto make and render a 1st oi: return. in such form and manneraa may be prescribedby the ComrIntRev to the asst assessorof the districtin which they TCSIKIOo, f the amount of their income. HHHS and profits. as aforesaid; and all guardians oaigairdytr Pulslpteneflsll.) or any person acting in any other fidu shall make and render a.list or return. as aforesaid.lo the asst assessor of the district in which such niiardian or trustee resides. of the amount of income gains, and profits;of any mine r oorngcrtshoenasfsoirswtah not masstheesysonrsohtaalsl irzeuqaurdirieanevoerrtyrulisstteoer: return to be verified by the oath or aflirmation of the party rendering it and may increase the amount of pny list orreturn. if he has reason to believethat the same is understated: and in case any person. guardian or trustee shall neglect or refuseto make Ind rendersuch list or return, or shall render afalse fraudulent list or return. it shall be the duty of the assessor or the asst assessorto make such yit.th aeccordion to the best information he can obtain. examination of such person and his books and accounts or any other evidence and to add tittyner cent. asaponalty to the amount of the duty due I on such list in all cases of willful neglector refusal to make and render a list or return and in all casesof a false or fraudulent list or return having beenrun dared. to add 100%. as a penalty. to the amount of duty ascertained to be due. the duty and the additions thereto as penalty to be assessed and collected in the manner provided for in other casesof willful neglector refusal to rendera list or return or of renderinga falseandfraudulent return: Prom] 11. That any party, in his or her own behalf. oras guardianortrustcc shallbe permitted to declarc. under oath oiaffirmation.the term and manner of which shall be prescribed by the ComIntRev that he or she or his or her ward or beneficiary. was not possessedof an income of 81.000. liable to be assessed accordin to the provisions of this act: or may declare that he or she has been assessedand paidan incomeduty elsewhere in the same year. under authority of the U.S. upon his or her income. gains and profits. as prescribed by law: and il llio asst assessor shall be satisfied of the truth of the deelaration.sliiill thereupon be exemptfrom income duty in said district: or if the list or return of any party shall have been increased by the asst assessorsuch party may exhibit his booksand accounts and be permit ted to prove and declare.under oath or affirmation. the amount of annual income liable to be assessed but such oaths and evidenceshall not be considered as conclusiveoftho facts and no deductions claimed in such eases shallbomadeor alloweduntil approved by the asst assessor. Any person feeling air grieved by the decision of the asst assessor in such casesmay appeal to the assessorof the district and his decision thereon. unless reversed by the ComrIntRev shall be final and the form. time and manner ot proccedinirs shall be subjectto rules and regulations to be prescribed by the ComrIntRev.