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" Government officer to examine the books of such person, firm, or corporation, 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... "
Daily News Almanac and Political Register - Page 228
edited by - 1895
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Laws of the United States Relating to Internal Revenue

United States - 1866 - 172 pages
...having possession, custody, or care of books of account containing entries relating to the trade or business of such person, or any other person he may deem proper, to appear before such assessor and produce such book, at a time and place therein named, and to give testimony or answer...
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An Analytical Digest of the Laws of the United States, Volume 2

Frederick Charles Brightly - 1869 - 680 pages
...du'ce'tneir"^^. sion, custody or care of books of account containing entries relating to the trade or p such assessor and produce such book, at a time and place therein named, and to give testimony or answer...
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Judgments Delivered in the Courts of the United States for the ..., Volume 1

United States. District Court (Massachusetts), John Lowell - 1872 - 644 pages
...having possession, custody, or care of books of account containing entries relating to the trade or business of such person, or any other person he may deem proper, to appear and produce such books, and answer interrogatories, &c. It then provides for the service of the summons,...
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Supplement to the Revised Statutes of the United States ...

United States - 1891 - 1108 pages
...the collector to summon such Êerson, or any other person having possession, custody, or care of ooks of account containing entries relating to the business...other person he may deem proper, to appear before him ::nd produce such books, at a time and place named m the sum-: nions, and to give testimony or answer...
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The United States Internal Revenue Tax System: Embracing All Internal ...

Charles Wesley Eldridge - 1895 - 792 pages
...any other person having possession, custody, or care of books of account containing entries relative to the business of such person, or any other person...proper, to appear before him and produce such books at the time or place named in the summons, and to give testimony or answer interrogatories under oath...
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The Federal Income Tax Explained: With the Regulations of the Treasury ...

John Melville Gould, George Fox Tucker - 1895 - 170 pages
...any other person having possession, custody, or care of books of account containing entries relative to the business of such person, or any other person...proper, to appear before him and produce such books at the time or place named in the summons, and to give testimony or answer interrogatories under oath...
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Appletons' Annual Cyclopædia and Register of Important Events of ..., Volume 19

1895 - 950 pages
...books of account containing entries relating to the business of such perM>n, or any other jK-rson lie may deem proper, to appear before him and produce...a time and place named in the summons, and to give testini"ii\ nr answer interrogatories, under oath, respecting in у object« liable to tax, or the...
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United States Income Tax Law Simplified for Businessmen

Ferdinand Adolphus Wyman - 1895 - 224 pages
...any other person having possession, custody, or care of books of account containing entries relative to the business of such person, or any other person...proper, to appear before him and produce such books at the time or place named in the summons, and to give testimony or answer interrogatories under oath...
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The Federal Income Tax Explained: With the Regulations of the Treasury ...

John Melville Gould, George Fox Tucker - 1895 - 168 pages
...or any other person he may deem proper, to appear before him and produce such books at the time or place named in the summons, and to give testimony...under oath respecting any objects liable to tax or returns thereof. The collector may summon any person found or residing within the State in which his...
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A Treatise on the Federal Income Tax Under the Act of 1894, Volume 3

Roger Foster, Everett Vergnies Abbot - 1895 - 1126 pages
...the collector to summon such person or any other person having possession, custody, or care of hooks of account containing entries relating to the business of such person, or any other person he may deem prolx'r, to appear In-fore him and produce such books. — § 3173 of Rev. St. as amended by this act,...
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