Sts*. ;n. Any non-resident may also
receive the benefit of tin* exemptions
hereinbefore provbb*d for by filing
with the deputy collector of any dis
triei a true list of all bis property and
sources of Income in the I tilled (States,
and complying with the provisions of
In computing income In- shall include
section lib of litis act, its if a resident,
in computing income he shall include
all income from every source, but un
less lie lit citizen of the United
Stales he shall only pay on the part
of tin* income which is derived from
any source in the Hutted States, in
ease such non resident fails to file such
statement, tin* collector of each dis
Irlct shall collect tin* lax on the income
derived from property situated in his
district subject to income lax, making
no allowance for exemptions, and all
property belonging to such non-resi
dent shall lie liable to distraint for
(ax: Provided, that non-resident cor
poralions shall lie subject to the satin
laws its to tax as resident corporations,
iin I tlii* colb elion of the tax shall be
made in tin- same manner as provided
for collections of taxes against non
resident persons.
