Evening star. [volume] (Washington, D.C.) 1854-1972, 1902-07-16
Officials Are Ready to Assess
Your Personal Property.
BOARD ISSUES NOTICES
CITIZENS HAVE UNTIL AUGUST
IL TO FILE SCHEDULES.
The Things That Are Taxed and the
Things That Are Exempted-The
Penalty for Failure.

Penalty for Failure.
Messrs. Alexander Mckenzie and Francis
Nye, the personal tax assistant assessors,
under the direction of Mr.. H. H Darneille,
the District assessor, have prepared a no.
tice to the public regarding the immediate
purpose of the authorities to collect the per-
sonal property tax provided for in the last
District appropriation bill They have also
prepared schedules and blanks upon which
personal property returns shall be made
The notice to the public announces that all
returns must be in by Tuesday, August r.
The notice explains coherentiy the provis-
sions of the law and reads as follows:
The General Notice
ITO the Inhabitants and other persons liable
to pay taxes on personal property in the
District of Columbia:
1.-The assessor Of the District of Columbia
| hereby gives notice to the inhabitants of the
District of Columbia and non-residents hold
ing tangible personal property, taxable cap
ital or other basis of assessment in said
District, that his Office will be open on and
after the 18th day of July. until and in
Guiding Tuesday, the 18th day of August.
1902, from 9 am to pm, daily, and all
persons liable to be taxed in said District
are hereby required to bring in at the said
office full and true statements and est-
mates of the tangible personal estates, tax
able capital or other basis of assessment
for which they are liable to pay taxes.
Corporations, associations, societies, in
stitutions copartnerships and companies
having a place of business in the District
of Columbia, and also in some other state
or territory of the United States of Amer
lea. are notified to make and deliver the
statement blanks for which may be OBJ
tanned upon application at this Office. in
accordance with section of the act of
Congress approved July 1, 1902.
Persons holding estates In trust, whether
for minors or otherwise, are particularly
requested to furnish the assessor with sepa-
rate statements in relation to each such es-
tate. When trust estates, or estates of per-
sons deceased, have been divided during the
past year, or have changed hands from
other causes, the trustee, executor, admin
istrator or other person interested, is re-
quested to give notice Of such change, stat
ing the name, residence and amount paid
to the several parties interested in the es-
tate who are inhabitants Of the District of
Columbia.
Literary, benevolent. charitable and
scientific corporations or societies noti-
fled that, unless exempted by paragraph 10
of section hereinbefore mentioned, they
are required to make and bring in to the
assessor true lists of all tangible personal
property held by them; and If such lists are
not brought in the board of personal tax
appraisers must assess their tangible per-
sonal estate at its fair cash value, to
| which shall be added a penalty of 20 per
centum.
Household and other belongings not
held for sale. to the value Of one thousand
dollars. owned by the occupant Of any
dwelling house or other place of abode in
which such household and other belong
ings may be located, are, exempt from taxa
ton.
Payment of license tax or taxes as
provided by section Of the act of Con-
gress approved July i, 1902, or any other
tax provided by law, does not exempt any
person, hrm, corporation, association, so
clety or institution from the payment Of
taxation upon personal property, as pro-
v1ded by section Of said act.
Inc taxes on personal property shall
be due, payable and colectible at the same
time and times as the general tax on real
estate in the District of Columbia; and
snail be subject to the same penalties for
non-payment thereof until distraint or
sale as provided by law ANY person or
persons violating any of the provisions of
the personal property taxation law shall be
ilaoie 10 penalty of not exceeding five
hundred dollars.
ANY person bringing in a statement of all
MS taxable personal property will be as
sessed upon the fair cash value thereof. and
snoulo any one neglect to furnish the
assessor with such statement, within the
time specified the board of personal tax an
pralsers shall make an assessment against
such person, firm, association corporation
institution executor, administrator. guar
penaltyof 20 per centum thereof All per
sons will take notice that statements of
personal property must be in writing, and
subscribed under oath before the assessor
or one OF the other members of the board
or personal tax appraisers without charge
or pefore any person authorized by law to
admlslter oaths, and that the personal prop
erty of all taxable persons must he esti-
mated py the board, Notwithstanding
verbal statement or Informal written com
munlcation to any one more of the mem
oers OF the board Of personal tax apprais-
ers. When a person has failed to bring in
list or schedule of all his taxable parsopaI
property, IN conformity TO TINS notice, no
abatement of tax assessed upon such per-
son Tor personal property can be granted,
unless such tax exceeds by more than
70 per centum the amount which would
nave been assessed to that person on per-
sonal estate If he had seasonably brought
II, IN, sa,o scneauie; and If said tax exceeds
amount the abatement shall be only of the
excess above the said 20 per centum
Amy person taxable in the District of
blank schedule for making list of s1ch
property with directions for properly filling
the same by applying at this office
H H, DARNEILLE.
Assessor, d. c."
Beglnnlng tomorrow these notices will be
distributed throughout the city. The police
may be permitted to assist in the distribu-
ton.
ScneduIes and Exceptions.
The schedule Of property affected by the
personal tax. together with the exemp-
tons. as prepared by the appraisers, is as
follows: II
This schedule must be presented to the
assessor or one of thetiother. members of
the board Of personal tax appraisers. at
their office. District building, on or before
the 18th day Of August On, failure to de-
liver this schedule within the time speci-
fed; the board of personal tax appraisers
Shall, without delay. from the best informa-
ton they can procure, make an assessment.
to which they shall add 20 per centum
thereof ~ ~
Instructions as to Personal Estate.
Personal estate subject to- taxation en-
braces the following: a.
1. Household and other belongings not
held for sale. exceeding $1,000 in value.
owned by the occupant ofsgany dwelling
house or other place Of abode. without de-
Quoting for any debts due for the same, or
any liabilities whatever 1Note.-Libra-
ries, school books, wearing apparel, articles