 | United States - 1866 - 172 strani
...understatement or undervaluation, it shall be lawful for the assessor to summon such person, his agent, or othe>r person having possession, custody, or care...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 - 1876 - 696 strani
...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 - 1867 - 410 strani
...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 - 1869 - 680 strani
...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. District Court (Massachusetts), John Lowell - 1872 - 644 strani
...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 person he may deem proper, to appear and produce such... | |
 | United States - 1891 - 1108 strani
...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... | |
 | 1895 - 938 strani
...opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon such...to the business of such person, or any other person ne may deem proper, to appear before him and produce such books, at a time and place named in trie... | |
 | Ferdinand Adolphus Wyman - 1895 - 224 strani
...opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon such...custody, or care of books of account containing entries relative to the business of such person, or any other person he may deem proper, to appear before him... | |
 | John Melville Gould, George Fox Tucker - 1895 - 170 strani
...opinion of the collector, is false or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon such...custody, or care of books of account containing entries relative to the business of such person, or any other person he may deem proper, to appear before him... | |
 | George Edward Plumbe, James Langland, Claude Othello Pike - 1895 - 486 strani
...opinion (if the collector. Is false or fraudulent, or contains any undervaluation or understatement, it shall be lawful for the collector to summon such...other person having possession, custody or care of buoks of account containing entries relating to the business of such person, or any other person he... | |
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To examine any books, papers, records, or other data which may be relevant or material to such 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,... 
