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

Companies not incorporated. such as
hotel companies. and proprietors Of no
tells. shall pay a sum equal TO SO per
81 OCG On The assessed valuation Of their
furniture. in lieu of license On rooms
miscellaneous Companies
Express companies. parcel delivery
companies. ice companies. title COM
panies and building associations, not in
corporated, through their respective
president. secretary or treasurer. shall
make afldavit as to its or their gross
earnings for esch fiscal year ending June
so. 10 the Board of Personal Tax ADDrals-
ers. in or before the 18th day OF
July in each year and shall pay TO the
Collector OF Taxes OF the District Of Co
lumbia a sum equal IL per ceoLUm OF ITS
and their gross earnings Aforesaid
All Other Corporations.
THE capital stock Of aI corporations.
other than those herein otherwise pr0yid-
cd Ior. organized in the District Of Column
bia. or.undeg the laws Of any Of the States
OF territories of the United States. chiefly
for the purpose Of and transacting busl-
ness within the District of COiuEo iu- eS-
cept these exempted by the laws relating
40 jEe District CT Columbia. shall be ap-
praised in bUIE al its fair cash value by
the Board OF Personal Tax Appraisers.
and the corporations issviBE the same
shall be liable for the JGE thereon &C
ce-ding to such value, aad snail pay %
the collector Of Taxes or she District OF
Columbia a sum equal 90 $40 peg I.tt1 on
the assessed valuation thereon. but from
the assessed valuation cf said capital
stock shall first be- deducted the value OF
any and all real estate owned by any
Hra.-a az vi p HaH
real estate shall be separately taxed
saiu5t said corporation
Laws Not Affected.
Provided That nothing in this act con-
tanned shall be in any way construed 20
affect the laws in relation 20 the tax on
street railrsad companies OF the act Of
Congress. approved October /. 1890, for
the Incorporation of trust loan and mort
gage companies. or section $50 Of the code
Of the District of Columbia
Personal property. not in said District
and taxed elsewhere. but owned by per
sons dOmiciIed in said District shall be
exempt.
Board of Appeals
Section .. said tvo appraisers herein
before provided for. with the Assessor Of
the District Of Columbia as chairman.
shall compose a Board Of Personal Tax Ap-
peals. and as such Board Of Personal Tax
appeals. shall convene n a room. 70 De
provided therefor by the said Assessor.
on the first Monday Of September in each
year, and public notice OF the time ana
place Of such meeting shall be given by
advertisement for two consecutive secular
GAYS in two daily newspapers published
iu the District Of Columbia
1T shall be the duty O. the Board Of
Personal Tax Appeals. between he date OF
convcrirg and October ! Of each year 70
hear all appeals made by euy person or
persons against the assessments made by
the Board OF Personal Tax Appraisers and
20 impartially equalize the value OF said
personal property as O. basis for assess
meur.
AIRY TWO members Of the said board
shall Coustitute quorum Tor business,
md III the absence Of the Assessor tenn
poi.- chairman shall be selected They
shall be empowered 10 diminish or in
crease such assessments as they may be
Iieve TO have been returned at other than
their true value 10 such amount as IN
their opinion may be the value thereof.
and the action OF said board IN suca cases
shall be GnaL
said appraisers shall also perform
such other Official duties as may be re-
qulred Of Them by the Assessor OF the
District OF Columbia.
To Enforce Collections.
Section f. That when the taxes on
personal property due and payable ia each
year. shall not be paid on OF before the
first day o. June then and in that event.
the Collector Of Taxes. or his deputy. may
dis,ran sufficient goods and chauels
found within shs District OF Columbia and
belonging TO the person. firm. association.
corporation. cO-apany administrator. ex-
ecut0r-guardiaE or trustee charged with
such sax, 90 pay she taxes remaining due
under-thc provisions OF this law from
such person, firm. association. corpora
tiou company, administrator. executor
guardian or trustee. together with
the penalty thereon and the costs that
ma accrue. and for want or such goods
and chattel5 said Collector may levy upon
and sell az auction the estate and interest
o. such person. firm. association. c0rp0r-
stiDn, company. administrator. executor.
guardian. or trustee in any parcel o. land
in said District; and ia the case o. the
levy on ANY estate or interest ~ land the
proceedings subsequent 20 sale thereof
shall be the same as now provided by law
in the case O. sales for arrears OF taxes
against real estate. and ia the case %. dis
train oil personal property or the lew
lcCtoT sHaii imme8l ely proceed to add
vertise the same By public notice 10 be
posted IN the Office Of said Collector and
by advertisement three times within one
week in one OF more of the daily news
papers pIblished ia said District. stating
the time when and the place where such
property shall be sold. the last publica
ton 20 be az least six days before tn
date OF sale: and If the said taxes and
Ha
penses which shall have accrued there
on. shall not be paid before the day fixed
sc- such sale which shall NOT b. less
than ten days after said levy or taking
Of said property the Collector shall pro-
coed 90 sell at public auction. iH hi,
Office TO The highest bidder such property
or 50 much thereof as may De needed, %
pay sulh taxes penalty and accrued costs
and expenses OF such distraint auj sale
surplus TO BE Returned.
said Collector shall report in detail. iu
writing every GistrainJ and sale OF per
s0aaI property 90 the Commissioners Of
the District Of Columbia OF their sue
cessors in Office. and his accounts. in re-
spect to every such distraint or sale.
shall forthwith be submitted to the
Auditor OF the District Of Columbia and
be audited BY him. any surplus resulting
tom Such sale. over and above such
yes. costs and eNpensts. shall De paid
the Treasury. and upon being claimed
owner or owners Of the goods and
aforesaid shall be paid to him. or