Mr. HOOPER, of Massachusetts. I move to amend by striking out the word “incurred, ” at the end of the paragraph, and inserting in lieu thereofilie word " imposed.” The amendment was agreed to. The next paragraph of the 9th section was read, as follows: That section 14 beamendedbystriking out.all after the enactingclause.andinserting in lieu thereof the following: that in caseany peison shall be absent from his or her residenceor place of businessat the time an asstassessorshall call for the annual list or return and no annual list or return has been rreeqnudierereddbbyylsauwc.hpersopto the asst assessoras it she] be the duty of such asst assessorto leave at such place of residence or business.With someoneofsuitable ageand discretion.if such be present, otherwise to deposit in the nearest postoffice, a n oteor memorandum.addressedto such person. requiring him or her to render to such asst assessorthe 1stor return required by law within teu (laysfrom the dateof such noteor memorandum. oVnerbifieing by ootiafitehdoorraretl qirumiraetdioans.afoArnedsaiitd.asnliiyil ireeisfuosne or neglect to render such list or return within the time required as aforesaid, or if any personwithout notl0.ll58aforesaid shall not deliver a monthly or other list or return at the time required by law or if any personslizill deliver ordise lose to any assessoror asstiisse ssorany list. rtotoment or relum which, in the opinion of the assessor is false or fraudulent, iptr schoanltlains any understatementor undorvaluation. be lawful for the assessorto summon such person.his agent or other personhaving possession. custody or care of books of account containing cu trics relating to the trade or businessofsuch poison, or tls) other personshe may deemproper to appear bet O such assessorand reducesuch boo. ata time and place therein iium and to give testimonyor raensspweecrt iningtaenrryoogbajteocrtiesshaubnledetor douatty hoorr tax llairsmaafotiroen said or the lists. statements, or returns thereof or on y trade, bUSllllSSo. r profession liable to any tax as aforesaid and the assessormay summon.as afore said. any personr esiding or found within the State in which his district is situated and when the person intended to be summoned does not reside and cannot be foundwithin such State. the assessormay enter an collection district where such person may he toun. arid there maketheexamination heroinbs fore authorized and to this end he shall therehave and may exerciseall the powerand authority he has oisr may awfully exercisein the district for which he commissioned. The summonsauthorized by this section shall in allposes be servedby an asst assessorof the district where the person to whom it is directed may he found. by an attestedeopy deliv cred to such person in hand or left at his last and usual place of abode.allowing him at the rate of one day for 25 mileshemaybe requiredto travel. computed from the place of service to the place of examination; and the certificateofse rrice signedby an asstassessorshall be evidence of the fact it stateson the hearing of an application for an attachment and when the summonsrequires the production of books. it shall be sufilcient if such books are described with reasonable certainty. In case any person so summonedshall neglector refuse to obey such summons according to its exigency, or to give testimony or to answer interrogatories as required. it shall be lawful for the assessor.upon affidavit proving the facts, toapply to the judge of the district court for the district within which the personsosummoned resides or a commissioner of the circuit court of the U.S. who is hereby authorized and empow ered to perform the duties herein required. for an attachmentagainst such person as for a contempt. It shall he the dutyof such judge or commit sionerto hear such application. an if satisfactory proof be made.toissiiean attachment. directedto someproper officer for the arrest of such person and upon is beingbrought beforehim to proceed to a hearing of the case; and upon such hearing the judge or commissioner shall have powerto make such order as he shall deemproper toenforceobedienceto therequirementsof the summonsand punish such personfor his default or disobedience. It shall he the duty of the assessoror asst assessor of the district within which such person shall have taxable property to enter into and upon the promises.if it be necessary. of such personsorefusingor neglecting or rendering a falseor fraudulent list or return and to make. according to the bestinformation which he can obtain. including that derived from the evidenceelicited by the examination of the assessor and on his own view and information. such list or return. accordingto the form prescribed.of the property goods, wares and merchandise and all articles or objectshable to duty or tax. ownedor possessedor under the care or man agement of such person and assess the duty thereon, including the amount if any. due for special tax or income; and in case of the return of a false or fraudulent list or valuation he shall add 100%. to such duty; and in caseofa refusalor neglect. exceptin casesof sicknessor absence.to make a list or return or to verify the someas aforesaid.he shall (I 50%. to such duty; and in case of neglect occasionedby sickness or absenceas aforesaid. the assessormay allow such further time for making and delivering such list: or return as he may judge necessary.not exceeding 30 days; and the amount so addedto the duty shall in all cases.be collected by the collector at the same time and in the same manner with the duties: and the lists or returns so made and dsubscribedby such assessorsor asst assessors shall be taken and reputed as good and sufficient lists or returns for all legal purposes.