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

by the Assessor by advertisement for three
successive secular days in one or more of
the daily newspapers published in said Dis
trict. and a copy OF said schedule shall be
delivered to any citizen applying therefor
al the office of said Assessor. Every per
son. corporation, or firm in said District,
liable 10 taxation hereunder, and every
executor. administrator guardian, or trus-
tee holding personal property in trust
liable to taxation hereunder, shall. within
forty five days after the last publication
of said advertisement. as aforesaid, fill out
the proper blanks in said schedule with a
full and true statement as in this section
hereinbefore required, and make and sign
an affidavit 10 the truth thereof as afore-
said before said Assessor. who is hereby
authorized to administer such and all oaths
in connection with his duties as Assessor,
without charge or before any person au-
thorized by law to administer oaths; and
the address in the District OF the person
making affidavit shall in each case be
given below his signature. and thereupon
said Assessor shall assess 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 ascer-
tanned. after making the deductions pro-
vided for in this act shall be entered upon
the books for taxation: Provided. that II
any person. firm. corporation. administra-
tor. executor. guardian. or trustee shall
fail TO make and deliver 10 the Assessor
within the furty-fiye DAYS after the last
advertisement Of the notice hereinbefore
required the schedule or his or its said
personal property held in trust, or other
wise. as provided for in this section. said
a.. ~ fro, he
best information he can procure, make an
assessment against such person. firm. cor
poration. administrator. executor. guar
dian. or trustee. TO which he shall add 80
per centum thereof: Provided, further. that
il the Assessor be not satisfied as to the
correctness of the return of personal
property so made by any person. corpora
ton firm. executor administrator guar
dian. or trustee, said Assessor may, from
the best information he can procure, or by
making such an examination of the personal
property as may be practicable, assess the
same in such amount as to him may seem
just and notice of the rejection Of the
sworn return shall be given at the address
given in said return. and in all such cases
the parties affected shall have the right
of appeal 10 the Board of Commissioners OF
said District or their successors in of
fee. within fifteen days after delivery OF
notice in writing at the address Aforesaid
from the action taken by said Assessor,
and the action Of said Commissioners in
such cases shall be final: and. provided
further. that If any person, corporation,
firm. executor. administrator. guardian, or
trustee shall make a false affidavit touch
ing the matters herein provided for. he or
they shall be deemed guilty of perjury,
and upon conviction thereof. shall be sub
ject to the penalties fol that offence now
provided by Section 5.3y2 of the Revised
Statutes Of the United States. Personal
property not in said District and taxed
elsewhere. but owned by persons domiciled
in said District. and personal property not
held for sale and not over the value of
$500. shall be exempt and none other.
ASSIGNMENT on Corporations.
Sec. Z. All corporations. including COM
psnies organized II the District OF Column
bia. or under the laws Of any of the States
or Territories of the United States, or
under auy foreign Government. before
ira asacting business in said District, shall
firs obtain license 10 do SC from the as
sessor of said District, for which license
here shall be paid TIE sum of so. and
when so authorized each corporation shall
pay annually to the Collector of Taxes of
said District in lieu Of any personal tax
40 amount equal TO one and one-half per
,entGm OF the gross receipts of the busi-
ness done BY 1t. In said District: and each
by its president or secretary,
shall on or before the 10th day of
July In each year make sworn return
10 the Assessor of said District Of the
gross receipts of the corporation from TIE
business transacted by 1t in said District
Tor the fical year ending June 80. next
said return. And the Asses
sor Of said District shall thereupon levy
tax of one and one-half per centum on
aid gross receipts. which tax shall be col
md subjected 10 the same penalties on
arrears rs hereinafter provided for the
and enforcement of personal tax !
g. And any corporation failing 10 make
he sworn statement herein required shall :
ave it's license revoked by said Assess I
OF, and if any person representing any I
corporation shall attempt to conduct bust !
less for said corporation in said District
,efore being authorized as aforesaid, or
hall continue, OF attempt To continue the
BUSINESS Of any corporation in said Dis 1
riot after the revocation OF its license as I
foresaid. then such person shall, on con- 1
lction in the Police Court OF said District, I
e deemed guilty of nisdeneanor and be 1
". litN VI DVL itNo AhNai Th's VI
for not more than sixty |
ays, or both. in the discretion of the court.
md any person who shall make a false /,
In any sworn return To the As
essor of the gross receipts u any corpora
ion iransacting business IN the District
{ Columbia, as provided for in this act.
hall be deemed guilty of perjury and shall
n conviction. therof be subject to the +
enalties prescribed for that offence by
eetion 5,Ss2. OF the Revised Statutes of
be United States; Provided, that street
abroad corporations in said District shall
ereafter commencing with the next fis-
ay to said District. in lieu of taxes upon
apitsl stocks. personal property, ami
racks. per centum ANNUALLY of their
ross receipts, which tax shall be collect
d and enforced in the same manner and
ubject 10 the same penalties On arrears
s hereinafter provided for the collection
nd enforcement of personal faxcs; PFC
ided. further. that nothing in this act |
Dniained shall affect corporations organ
.ed under the act Of Congress approved
ctober l. 1890.
Penalty for Non-Pay ment.
Sec s. That when the taxes on per-
onai property due and payable in the
ionth OF May. IN each year shall not be
aid on or before the LIST day Of June.
hen. and in that event, the Collector Of
axes. or his deputy, may distrain suifi-
lent goods and chattels found within the
district and belonging to the person. ad-
executor, guardian. truste-.
ssociation, firm. or corporation, charged
18th such tax, 10 pay the taxes remaining
Ne under the provisions OF this law from
uch person. administrator, executor.
usrdian. trustee. association. firm. or
operation, together with the penalty