 | United States - Internal revenue law - 1866 - 172 pages
...or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or othe>r person 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... | |
 | United States. Supreme Court - Law reports, digests, etc - 1876 - 696 pages
...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 account containing entries relating to such person, to appear before such assessor, produce such books at any time or place therein named,... | |
 | Charles Noble Emerson - Internal revenue law - 1867 - 410 pages
...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 account containing' entries relating to the trade or business of such person, or any other persons he may deem proper, to appear before such assessor... | |
 | Frederick Charles Brightly - Law - 1869 - 680 pages
...the assessor to summon such person, his agent, or other person having posses- du'ce'tneir"^^. sion, trade or business of such person, or any other person he may deem proper, to appear before such assessor... | |
 | United States - Internal revenue law - 1879 - 250 pages
...-valuation or tinder-statement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books...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... | |
 | United States - Law - 1881 - 742 pages
...valuation or under-statement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books...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... | |
 | United States - Session laws - 1881 - 746 pages
...valuation or under-statement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books...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... | |
 | United States - Internal revenue law - 1886 - 280 pages
...under-valuation or under-statement, it shall be lawful for the collector to summon such person, or any other person having possession, custody, or care of books...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... | |
 | Dugald J. Bannatyne - New York (State) - 1887 - 652 pages
...under-valuation or under-statement, it is lawful for the collector to summon such person, or any other person having possession, custody, or care of books...account containing entries relating to the business of such person, or any other person he deems proper, to appear before him and produce such books at a... | |
 | United States - Revenue - 1890 - 520 pages
...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...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... | |
| |
Inquiry: (2) To summon the person liable for tax or required to perform the act, or any officer or employee of such person, or any person having possession, custody, or care of books of account containing entries relating to the business of the person... 
