NON-RESIDENT   ALIENS  57

collector  may  assess  the  tax  on  information  from  other
sources,  and  all  property  of  such  alien  in  this  country
will  be  liable  to  distraint  for  the  tax,*''  The  return  is
filed  in  the  district  in  which  the  non-resident  alien  has
his  principal  place  of  business  in  this  country,  or  if  he
lias  none,  then  with  the  Collector  of  Internal  Revenue  at
Baltimore,  Maryland.  If  the  return  is  filed  by  an  agent
in  this  country,  the  place  of  filing  may  be  either  the
district  in  which  the  agent  resides  or  the  district  in  which
he  has  his  principal  place  of  business.  It  should  be
borne  in  mind  that  a  non-resident  alien  may  have  an
agent  in  this  country,  for  the  purpose  of  the  income
tax,  without  having  appointed  one.  The  fact  that  $1,000
or  more  of  income  of  a  non-resident  alien  is  in  the
custody  or  control  of  a  resident  of  this  country,  makes
that  resident  an  agent,  charged  with  the  duty  of  making
an  annual  return  and  collecting  the  tax.  A  non-resident
alien  may,  therefore,  have  several  agents  in  this  coun-
try, each  responsible  for  the  income  passing  through
his  hands.  To  avoid  having  a  return  filed  by  each,  the
non-resident  alien  may  make  one  return  covering  all  of
his  income,  or  designate  one  of  the  agents  to  make  such
return,  in  which  case  he  must  inform  the  agent  so
designated  of  all  his  taxable  income  from  sources  within
this  country.  The  other  agents  should  also  be  notified
of  the  action  taken  and  instructed  not  to  file  returns.
