Chapter 48. to repeal parts of an act relating to tax on the business of real-estate agents in the District of Columbia, approved June twentieth, eighteen hundred and seventy-two
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CHAP. 48.— An Act to repeal parts of an act relating to tax on the business of real-estate agents in the District of Columbia, approved June twentieth, eighteen hundred and seventy-two.Jan. 26, 1887. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,Tax on real estate agents.Repeal of former tax and bond.(Laws D. C., 1 Leg. Assem., pp. 91 and 99; 2 Leg. Assem., p. 63.) That so much of clause thirty-eight of section twenty-one of the act of the legislative assembly of the District of Columbia entitled “An act imposing a license on trades, business, and professions practiced or carried on in the District of Columbia,” approved August twenty-third, eighteen hundred and seventy-one, requiring real-estate, agents to pay twenty-five dollars annually, and in addition a monthly tax of one-fourth per centum on gross receipts, as amended by the act amendatory thereof, approved June twentieth, eighteen hundred and seventy-two, as requires real-estate agents in said District to pay a tax of one per centum on their commissions in lieu of said monthly tax of one-fourth per centum on gross receipts, and so much of section fifteen of said act approved August twenty-third, eighteen hundred and seventy-one, as requires said real-estate agents to give bond to said District, and all other laws and acts, or parts thereof, inconsistent herewith, be, and the same are hereby, repealed; and from and after the passage of this act real-estate agents in the DistrictLicense-fee imposed. of Columbia shall pay a license-fee of fifty dollars per annum, to be collected as other licenses are collected in said District.
Approved, January 26, 1887.