Evening star., 1900-02-16
TAXES AND LICENSES
Confined from Eleventh Page)

IaNTe SIIdII,
within forty-five days after last publication
of said advertisement aforesaid. fill out
the proper blanks in said schedule with
full and true statement as in this section
above required, and make and sign an affi
daViI TO the truth thereof as aforesaid be-
fore said assessor. who is hereby authorized
To administer such and all oaths in connec-
ttCn with his duties assessor. without
charge. or before any person authorized by
law to administer Caths: and the address in
the District of the person making affidavit
shall in each case be given below his sigma
ture, and thereupon said assessor shall as
seSs said property at its fair cash value.
and enter the same in the columns upon
said blank provided for that purpose and
the amount thus ascertained after making
the deductions provided for in this act snaI
be entered upon the books for taxation
Provided, That ii any person. nrrn, cor
poration. administrator, executor. guardian,
or trustee, shall fail to make and deliver to
the assessor within the forty-five days af-
ter the last advertisement OF the notlce
above required the schedule of his or its
said personal property held IN trust or
otherwise. as provided for In this section.
said assessor SHALL without delay, from the
best information he can procure make an
assessment against such person. firm, cor
poration. administrator, executor. guardian,
or trustee. to which he shall add 30 per
centum thereof; Provided, That if the as
SCISSOR be not satisfied to the correctness
of the return of personal property so made
by any person. corporation, firm, executor,
administrator, guardian, or trustee, said
assessor may from the best Information he
can procure or by making such an exam
inatiCn of the personal property as may be
practicable assess the same in such amount
to him may seem just; and notice of
the rejection of the sworn return shall be
given at the address given on said return.
and in all such cases the parties affected
Dhall have the right of appeal to the Board
sf Commissioners of said District, or their
successors in office, within fifteen days af-
ter delivery of notice in writing at the ad-
dress aforesaid of the action taken by said
assessor. and the action of said Commits
sioners in such cases shall be final: and
provided further, that if any person, cor
puratinn. firm. executor. administrator
guardian, or trustee. shall make false affi-
davit touching the matters herein provided
for. he or they shall be deemed guilty of
perjury. and. upon conviction thereof. shall
be subject to the penalties for that Offense
now provided by section 1892 of the Revised
Statutes of the United States. Personal
property not in said District and taxed
elsewhere. but owned by persons domciled
in said District, and personal property not
held for sale and not over the value of
5000, shall be exempt, ard none other.
Corporation Taxes.
All corporations. including companies or
ganized in the District or under the laws
of any of the states or territories of the
United States, or under any foreign gov
ernmenr. will be required by section T. be-
fore transacting business in the District, to
first obtain license to do so from the as
SCISSOR, for which there shall be paid the
sum of $40. When authorized each cor
poratton shall pay annually to the collector
of taxes. in lieu of any personal tax, an
amount equal TO IL per centum of the gross
receipts of the business done by it in the
District; and each corporation, by its presi-
dent or secretary, shall. on or before the
10Th day of July in each year, make a
sworn return to the assessor of the gross
receipts of the corporation of the business
transacted by 1t in the District for the
fiscal year ending June 81 preceding said
return. The assessor shall thereupon levy
f4N of nor per1trl on ssai1
ceipts, which tax shall be collected and
enforced IN the same manner. and subject
to the same penalties on arrears provided
Tor the collection and enforcement of per-
snn1 taxes. Any CORPORATION falling to
make the sworn statement herein required
shall have its license revoked by the as
SCISSOR, and if any person representing any
corporation shall attempt to conduct bust
ness for said corporation in said District
before being authorized aforesaid or
shall continue, or attempt to continue, the
business Of any corporation in the District
after the revocation of its license afore-
SAID, then such person shall, on conviction
in the Police Court be deemed guilty of
misdemeanor and be punished by fine of
not less than so, or Imprisonment for not
more than sixty days. or both, in the dis
cretion Of the court Any person who shall
make a false statement in any sworn return
TO the assessor of the gross receipts of any
corporation transactins business in the
District. as provided for in the bill. shall
be deemed guilty of perjury and shall, on
conviction thereof, be subject to the penal
road corporations in said District SHALL
commencing with the next fiscal year after
the passage Of the bill. pay to the District,
in lieu of taxes upon capital stocks, per-
sonal property and tracks. 4 per ceutum
annually of their gross receipts. which tax
shall be collected and enforced in the same
manner and subject to the same penalties
on arrears as provided for the collection
and enforcement of personal taxes; Provid-
ed. That nothing in the act shall affect cor
poratious organized under the act of Con-
gress of October l, 1890
In Arrears.
When the taxes Oh personal property due
and payable in the month of May each year
shall not be paid on or before the 1st day
of June the collector of taxes or his dep
uty is authorized by section to distrain
sufficient goods aud chatteIs fou4d within
said District and belonging to tile person
or concern charged with such tax to nav
the taxes remaining due under the pro-
visions of this law from such person or
concern, together with the penalty thereon
and the costs that may accrue. For want
of such goods and chattcis the collector
may levy upon and sell at auction in like
manner the estate and interest of such per-
son or concern in any parcel of land in said
District. In that case the proceedings as
To such land subsequent sale shall be
the same as IN the case Of taxes against
real estate as now provided for by law, and
there upon said collector shall Immediately
proceed to advertise the same by public
notice. TO be posted in the office of said
for one week in one or more Of the daily
newspapers published in said District, stat
ing the time when and the place where
such property shall be sold. the last publi-
cation To- he at least six days before the
day of sale. If the taxes and penalty
thereon for which such property shall have
been distrained and the cost and expense
which snail have accrued thereon shall not
be paid before the day fixed for such sale
which shall rot be less than ten days after
the taking of such property. the collector
shall proceed to sell at public auction in his
office 10 the highest bidder such property
or much thereof as may be needed to
Yay such taxes. penalty and accrued cost
and expense of such distraint and sale
The collector shall report in detail every
such distraint and sale. in writing to the
Commissioners. and his accounts in respect
10 every such distraint or sale shall forth
with be submitted to the auditor of the
District and be audited by him. Any sur
Plus remaining over and above such taxes
and costs shall be paid into the treasury
and. upon being claimed by the owner or
owners OF the goods and chattels. shall be
pald 10 him or them upon certificate Of the
collector 81 Sr, f,,I3 3,I,