Chapter 1815. To amend the law relating to taxation in the District of Columbia
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CHAP. 1815.— An Act To amend the law relating to taxation in the District of Columbia. April 28, 1904.[[H. R. 8690](/us/bill/33/hr/8690).][[Public, No. 247](/us/pl/33/247).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That, beginning with the fiscalDistrict of Columbia.Session of the board of personal tax appeals changed.Vol. 32, p. 617. year commend ng July first, nineteen hundred and four, the hoard of personal tax appeals of the District of Columbia shall convene on the first Monday in February of each year, and continue in session to and including the second Monday in March of each year, instead of convering on the fifteenth day of November and continuing in session until the fifteenth day of December in each year, as now provided by law.
Sec. 2. That the Act of Congress approved July first, nineteen hundredDealers in general merchandise.Vol. 32, p. 619, amended. and two, entitled “An Act making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and three, and for other purposes.” is hereby amended as follows: Strike out paragraph three of section six and insert in lieu thereof the following: " “Dealers in general merchandise of every description shall pay toTax on stock in trade. the collector of faxes of the District of Columbia one and one-half per centum Oil the average stock in trade for the preceding year.
“After the passage of this Act it shall be unlawful for any personStatement of stock before conducting business. or persons entering the District of Columbia subsequent to June thirtieth in each year and establishing a place of business for the sale of goods, wares, or merchandise, either at private sale or at auction, or engaging in the business of common carrier by vessels, ships, orCommon carrier by vessels, etc., added. boats, to conduct such business until a sworn statement of the value of such stock, vessels, ships, and boats has been tiled with the assessor of the District of Columbia, who shall thereupon render a bill for the 564unexpired portion of the fiscal year at the same rate as other personal *Proviso.*Exception.taxes are levied: *Provided.* That this shall not apply to vessels, ships, or boats if it shall be made to appear by affidavit that any vessel, ship, or boat has been assessed for taxation and the taxes paid elsewhere.
Reassessment.Seizure for unpaid taxes.“The assessor is hereby authorized to reassess said stock whenever in his judgment it has been undervalued. The goods, wares, and merchandise of any person or persons who shall fail to pay the tax required by this paragraph within three days sifter beginning business shall be subject to distraint, and it shall be the duty of the assessor to place bills therefor in the hands of the collector of taxes, who shall seize sufficient of the goods of the delinquent to satisfy said tax: *Provided,* *Proviso.*Redemption.That said owner shall have the right of redemption within thirty da vs on payment of said tax. to which shall be added a penalty of one per centum, together with the costs of seizure.
The collector shall sell such goods as are not redeemed at public auction, after advertisement for the three days preceding said sale.” " Street railroads to pay on receipts in the District.That that part, of the proviso in paragraph live, section six, relating to street railroads '‘shall be construed to mean that all street railroad companies shall pay four per centum per annum on their gross receipts within the District of Columbia and other taxes as provided by existing law.
” Tax on real estate title companies added.Vol. 32. p. 619, amended.Strike out paragraph six of section six and substitute following therefor; “All companies, incorporated or otherwise, who guarantee the fidelity of tiny individual or individuals, such as bonding companies, and all companies who furnish abstracts of titles to real property, or who insure real estate titles, shall pay to the collector of taxes of the District of Columbia one and one-half per centum of their gross receipts in the District of Columbia.
” In section six. at the end of paragraph seven, add— " Savings banks taxed on gross earnings less interest to depositors.Vol. 32. p. 619, amended.“That hereafter, beginning with the fiscal year commencing July first, nineteen hundred and four, incorporated savings banks paving interest to their depositors shall, through their president or cashier, make report under oath to the board of personal tax appraisers on or before the first, day of August in each year as to the amount of their gross earnings, less the amount paid as interest to their depositors for the preceding year ending June thirtieth, and shall pay thereon to the collector of taxes of the District of Columbia four per centum per annum.
” " In section six the proviso of paragraph eight is hereby amended so as to read as follows: " Tax on capital stock.Business companies receiving no special franchise not included.Vol. 32, p. 620. amended.“*Provided, *That nothing in this paragraph contained shall be construed to include business companies which, by reason of or in addition to incorporation receive no special franchise or privilege; but all such corporations shall be rated, assessed, and taxed as individuals conducting business in similar lines are rated, assessed, and taxed.
” " Section six. paragraph nine, is hereby amended so as to read as follows: " Building associations tax reduced.Vol. 32. p. 620, amended.“Building associations in the District of Columbia shall pay to the collector of taxes of the District of Columbia two per centum per annum on their entire gross earnings for the preceding year ending June thirtieth.” " In section six the second portion of paragraph ten is hereby amended so as to read as follows: " “Second. Exemptions modified.Libraries, schoolbooks, wearing apparel, and all family portraits.
” " In section six. at the end of paragraph twelve, add— " Distrained goods.Vol. 32, p. 621, amended.Custody.“That hereafter when the collector of taxes shall distrain any goods and chattels in order to enforce payment of taxes levied under the aforesaid Act, approved July first, nineteen hundred and two, the goods and chattels SO seized shall be kept in a safe and convenient 565place until the day of the sale thereof: and the sale of said goods andSale at public auction. chattels shall he at public auction, at such place as the collector of taxes may designate: *Provided, however, *That no such good and*Proviso*.Private sale if bids Insufficient to pay taxes, etc. chattels shall be sold upon any bid not sufficient to meet the amount of tax, penalty, and costs; hut in case the highest bid therefor is not sufficient to meet the amount of tax, penalty, and costs thereon, said property thereupon shall be bid off by the said collector of taxes in the name of and by the District of Columbia, and the Commissioners of the District of Columbia may sell the same at private sale to satisfy the tax. penalty, and cost thereafter without further notice.
” " In section seven, paragraph thirty-eight, at the end thereof, add— " “That hereafter it shall be unlawful for the licensee, owner, proprietor,Barrooms.Sale of intoxicating liquors to minors for-bidden.Vol. 32, p. 627, amended. or any employee of a licensee, owner, or proprietor of any barroom, or any other establishment in the District of Columbia in which intoxicating liquors of any kind are sold, to sell, give, or dispense in any maimer intoxicating liquors of any kind to any person under the age of twenty-one years.
“Any person knowingly violating the provisions of this paragraphPenalty. shall be amenable to a tine of twenty-live dollars or imprisonment for thirty days, or both, in the discretion of the court; and in addition to such penalty the license for the place in which such intoxicating liquors were sold to a minor shall be revoked.” " Section seven, paragraph forty-five, is hereby amended by adding thereto the following: " “That hereafter proprietors of bowling alleys in the District ofBowling alleys.License tax.Vol. 32, p. 628 amended.
Columbia shall pay to the collector of taxes of said District an annual license tax of twelve dollars for each alley.” " Sec. 3. That all Acts and parts of Acts inconsistent with the provisionsRepeal. of this Act are hereby repealed. Approved, April 28, 1904. Confirming the removal of restrictions upon alienation by the Puyallup Indians of the State of Washington of their allotted lands. Chapter 1816 33 Stat. 565 1904-04-28 United States Government Publishing Office text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
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Chapter 1815
To amend the law relating to taxation in the District of Columbia
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