Evening star., 1902-01-07
PERSONAL TAX LAW
Draft of Measure Prepared by the
District Assessor.
PROVIDES FOR TWO APPRAISERS
General Merchandise Subject to
Taxation to Be Scheduled.
REG ARDING DELINQUENT-

Mr. Hopewell H. Darneille, the District
assessor. has submitted to the Commls-
sioners for transmission to the cha1rmen OF
the District committees In Congress the
draft Of new personal tax law for the
District of Columbia. At conference with
Senator Mcmillan, chairman of the Senate
District committee, Mr.. Darneille was re-
quested to draw up the bill, which has been
done under the direction Of Commissioner
Ross. who has supervision of all tax mat
ters. In his letter of transmittal the as
SCISSOR expresses the hope that the proposed
measure will meet with the approval of the
Commissioners and the Senate and House
committees. The bill has been informally
passed upon by the city solicitor as to Its
legal form and approved.
The old personal tax law, which was
never enforced, and which was recently de-
clared invalid by the District Supreme
Court provided that the assessments for
the personal tax should be made by the
board of assessors. subsequent law
relating to the District abolished the
board of assessors. The personal tax law
was never changed to meet the new condl-
ton in the assessment division, and was
declared to be unmaintalnabie on that
ground The new measure, as drafted by
Mr.. Darneille, provides for the appointment
of two appraisers, at salary OF S2,ooo per
annum. who, with the assessor as chair
man, shall constitute a board of personal
tax appraisers.
The proposed measure is entitled "a bill
to regulate the assessment and COLLECTION
of personal taxes in the District of Column
bia." and submitted to the congressional
committees is as follows:
BE it enacted by the Senate and House
of Representatives of the United states OF
America in Congress assembled: That the
Commissioners of the District of Columbia
hp hereby. authorized
directed to appoint two competent persons,
at salary of s., 500 per annum each, who,
with the assessor of the District of Column
bia as chairman. shall compose a board OF
personal tax appraisers for said District OF
Columbia; said appraisers shall have been
bona fide residents of the District of Co
lumbia for at least five years prior to the
date of their appointment: and, under the
direction and supervision Of the said as
SCISSOR. they shall assess personal property
in said District as follows:
Schedule Required.
Section 2. That hereafter the assessor
of the District of Columbia, or his success
sor in office, shall annually cause to be pre-
pared printed blank schedule of all gen
eral merchandise or stock in trade. owned
or held in trust or otherwise, subject to
taxation under the provisions of this act,
and of the classes of corporations and COM
panieS to be assessed, together with the
rate of tax prescribed, to which shall be
appended an affidavit in blank, setting
forth that the foregoing presents a full
and true statement of all such personal
property, and taxable gross earnings, or
either, as the case may be. When said
schedule is ready for delivery notice there
of shall be given by the assessor by adver-
tisement for three successive secular days
in one or more of the daily newspapers
published In said District, and a copy of
said schedule shall be delivered to any citi-
zen applying therefor at the office of the
assessor Every person, association, cor
poratton, firm or company in said District
liable to taxation hereunder, and every as
soclatlon, company, executor, adminstra-
tor, guardian or trustee holding personal
property IN trust liable to taxation here
under> SHALL within thirty days after the
last publication of said advertisement,
as aforesaid, fill out the proper blanks in
said schedule with a full and true state
ment as in this section hereinbefore re-
quired, and make and sign an affidavit to
the truth thereof as aforesaid before the
assessor or one of the other members OF
the said board of personal tax appraisers
and the members of the said board are
hereby authorized to administer such and
all oaths In connection with their duties
as assessor and appraisers without charge
or before any person authorized by law to
administer oaths: and the address in the
District Of Columbia of the person. cor
poration or company making affidavit shall
IN each case be given below his it's or their
signature, and thereupon said board of per-
sonal tax appraisers, or any one Of the
members thereof, shall assess said prop
erty at It's falr cash value, and enter the
same in the columns upon said blanks pro-
Vtded for that purpose, and the amount
thus ascertained shall be entered upon the
books for taxation for the fiscal wear he
ginning July l. 10y 80 u