The times. [volume] (Washington [D.C.]) 1897-1901, 1900-02-17

taxes and costs shall be paid into the
| Treasury, and upon being claimed by the
owner or owners of the goods and chat
| tells aforesaid. shall be paid to him or them
upon certificate of the Collector of Taxes
stating in fun the amount of such excess.
Sec. 9. That hereafter charge of %
| cents payable in advance by the 1erson
! arplying therefor, shall be made for each
| and every certificate given over the hand
and seal Of the Assessor of the District
Sec. TO- The books and records of the
/ Assessors Office shall hereafter, under
! proper supervision and upon proper appli-
cation TO the Assessor, be open to inspec-
ton free of charge.
On Trade Licenses.
See. II. That every person engaged in
any trade, business, occupation. or profess
sion for which license tax is imposed by
the terms of this act, snail. at the time
! specified for procuring the same, mare
! application to the Asses sor of the District
of Columbia for said license and NAV he
| by said Assessor required to state under
| oath or affirmation, duly attested, such
! facts as may be considered by him appli-
cable 10 the issue OF said license The AS
! SCISSOR shall then issue tn the applicant
! certificate to the Collector of Taxes,
| stating the kind of license for which ap-
/ plication has been made and the amount
of money required to be paid therefor.
Said certificate shall be delivered TO the
Collector of Taxes, who shall, upon the
receipt of the sum of money stated there
in, give a receipt for said amount, which
shall be returned TO the Assessor, who
shall thereupon issue the license required
by the reeeipted certificate. All license
blanks shall be bound in book form, with
stub aud Auditors coupon, and numbered
consecutively. Each license shall state
the name of the person to whom granted.
the location by street and number when
practicable; the kind Of business, and the
amount paid. Said license shall be signed
by the Assessor and impressed with the
seal of his office. License may be trans
ferred 10 persons TO continue the same
business in the same house, or 10 remove u
place of business to another location I'M
der the same rules as required by this act
governing the original license. and for
every transfer of ownership Except bar
room ard wholesale liquor licenses) a fee
OF 80 cents shall be paid to the District OF
Columbia, which fee shall be paid in the
same manner as the original license. All
transfers shall be issued and certified by
the Assessor.
by the terms of this act to pay license
tax who shall fail to pay the same before
engaging in business shall. except as 9TH
erwise provided for, in addition TO the
amount of said tax, pay n fine or penalty
Of not less than s. and not exceeding $50
for each offence; the amount OF said Ii
cense tax and penalty TO be collected on
conviction in the Police Court of the Dis
trict of Columbia; or, in default. impris-
onment in the District jail or worl,house.
in the discretion Of the court. until said
fine Is paid.
Sec. ~. In every case where more than
one of the pursuits. businesses. Or profess
sions required TO be taxed uDGer the terms
OF this act are carried on at the same
place by the same person or persons. the
tax shall be paid for each, according TO
the rates severally prescribed
Sec II. All licenses required to be is
sued under this act shall date from the |
1st day Of November in each year lex
cept as hereinafter specihed), and expire |
on the 3lst day of October following. The |
license Of every person liable for license |
tax after the LIST days Of November. April, |
and July respectively, shall date from |
the LIST of the month in which the liability |
began, and payment shall be made for a |
proportiona,e amount: Provided, that In |
cases where the tax i- less than s. per |
annum the license shall terminate one |
year from the LIST OF the month in which |
the liability began; that, except in the |
cases of peddlers. produce dealers, cattle I
dealers. proprietors OF wheeled vehicles, |
insurance solicitors auctioneers, or out |
side brokers or agents. ana so forth. Ii |
censes authorized by this act shall only |
be good for the business named and trans
acted at the locations named therein.
of the District OF Columbia.
who may be properly licensed. shall fraud
ulently suffer or allow another person.
chargeable with separate license under |
this act 10 operate under his license. he
shall on conviction thereof in the Police |
Court of the District of Columbia. be sub
ject TO a fine not exceeding $50. or, In de-
fault imprisonment as prescribed in see
ton l. OF this act, for failure 10 procure
a license.
Sec 1G All licenses granted under this
act must be properly posted on the prem
ises which license shall be accessible for
inspection by the police or other officers
duly authorized to make inspection. Any
person neglecting or refusing to conform
TO the requirements of this section. shall.
on conviction, be subject to fine not
exceeding So to he imposed in the Police
Court OF the District of Columbia. timer
ants or those having no located places of
business, shall exhibit their licenses when
requested ~ the proper officers, under u
similar penalty for refusal to do SO.
Sec. II. That hereafter It shall be I'M
lawful in The District of Columbia. for any
person to set up. operate, or conduct any |
business or device. by or In which any per-
son shall act or any animal. or living OBJ
iect he set up Or exposed, as a target for
any ball. prc5ectile. missile. or thing
thrown as a test OF skill or for amusement.
for or in consideration of pecunsary profit
or gain, directly or indirectly. Any per
son so offending shall on conviction suffer
a fine or penalty of so, or. in default,
n the discretion of the Po-
lice Court
Soc Is. That it shall be The duty of the
Assessor to keep in books prepared for the