The evening times. [volume] (Washington, D.C.) 1895-1902, 1902-01-07

Reject ana Re-AsSeSs.
Mr.. II. H D5rueillc- the District As
SCISSOR. today submitted to Commissioner
Ross the draft CT the bill TO regulate the
assessment ard collection of personal
taxes in the District Of Columbia which
he was directed to formulate by the Com
missioners at the request Of Senator Nc
MILAN. chairman OF the Senate Commit
tee On the District
The bill has been drawn with great
care after O full examination Of the per
scuaI tax laws Of either States and the
Incorporation C such features as we're
thought to be adapted to the conditions
here.
The proposed bill provides for the ap-
pointu-nt CT Two assessors TO levy the
personal tax. Il does away with Objec-
ticnablc features Of enquiry into The pos
sessions &C the citizen, and bases the as
sessment upon she returns Of a sworn
affidavit
With the facilities provided for making
The assessment and the penalties attached
to sua-d against perjury. the bill is
Thought by the Assessor to meet an the
requirements CT a law D impose a per
sonaI tax and 90 collec, -he same in the
District. The b.U proy7Ces:
board OF ApIs-niserS
'.TEa- the Commissioners Of the District
cf Columbia be. and they are hereby. au-
thcrized and directed TO appoint two com
petent persons, al salary OF $500 per
annum each. who. with the Assessor OF
tie District Of Columbia as chairman.
shall compose a Board OF Personal Tax
Appraisers Tor SAID District Of Columbia;
said appraiser shall have been bona fde
residents Of the District of Columbia for
al least five years prior % the date of
their appointment; and, Under the direc-
ton and supervision Of the said Assessor.
they shall assess personal property in said
District as follows;
Blank Schedules.
Section 2 That hereafter the Assessor
Of the District Of Columbia. CT his sue
cessor in cfIce, shall annually cause to
be prepared a printed blank schedule Of
all general merchandise CT SICK in trade.
owned or held IN trust or otherwise. sub
Jet to taxation under the provisions Of
this act. and az the classes Of corporations
end companies 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 per
sonaI property and taxable gross earnings,
or either, as the case may be.
When said schedule is ready for de-
livery notice thereof shall be given by
the Assessor By advertisement for three
consecutive secular days in one or more
OF the daily newspapers published in said
District. and a copy Of said schedule shall
be delivered Ia any citizenaDplying there
for at the Once Of the Assessor.
Must sUenr to It's Truth.
Every person. association. corporation.
firm. or company in said District liable 10
taxation hereunder. and every association
company. executor. administrator. guardi-
an or trustee holding personal property
in trust liable 10 taxation hereunder
shall. within thirty days after the last
publication Of said advertisement. as
aforesaid. iii out the lr5-er blanks in
said schedule with full and true state
ment. as in this section hereinbefore re-
quired and make and sign an affidavit 20
the truth thereof. as aforesaid. before the
Assessor or one Of the other members OF
the said Board OF Personal Tax Appraisr
ers. and the members Of the said board
are hereby authOriz ed 20 administer such
and all oaths in connection with their
duties as Assessor and appraisers. with
oat charge. or before any person author
lied by law 10 administer oaths and tho
address in the District OF Columbia OF
the person. corporation or company max
ing affidavit shall in each ease be given
below his. It's or their signature and
Ihereupon said Board Of Personal Tas
Appraisers. OF any ONE o. the member
thereof shall assess said property az its
fair cash value and enter the same il
the columns upon said blanks provide,
for that purpose and the amount thu.
-asCertaiued shall be entered uUon the
books for taxation Tor the fiscal year be-
ginning july J.
Appraisers to ASSESS.
PROVIDED further That il The said
corporation. company. administrator. ex-
ecutDr. guardian or trustee shall fail to
make and deliver TO The Assessor or ono
Of the said appraisers. within thirty days
after the last advertisement OF the no
tfce hereinbeforc required. the schedule
Of his cr its said personal property
owned. held in trust or otherwise as pro-
vided for in this section. then the said
Board Of Personal Tax Appraisers herein
befors provided for shall. without deIar.
bgss Information they can pro-
an assessment against such
u. association. corporation.
linistrator executor. guar
e. TO which they shall add
Reject Returns.