The Washington times., 1902-01-08

The Assessor OF the District, Mr.. H. H..
Darneille, yesterday submitted to Com
missioner Ross the draft of bill de-
signed ITO regulate the assessment and
collection of personal taxes in the Dis
trict of Columbia" Mr.. Darneille was di-
rected by the Commissioners to draft this
bill. and it has been drawn with great
care after full consideration of the
personal tax laws of other States. and
particularly those of Maryland.
Provisions of the Measure.
The bill provides for the proper ma
chinery for the assessment of the personal
tax by the appointment OF two assistant
assessors for the purpose. 1t does away
with some OF the inouisitoral features of
the old law and of some of those in force
in other States. and places the assess
ment largely upon the affidavit OF the per-
son assessed. 1t is not proposed to go
beyond the evidence of these sworn state
ments, but to base the personal tax upon
the returns made by the possessors of
property, upon blanks furnished for the
purpose.
The law provides for certain penalties
for perjury and these it is thought fully
guard against false returns. The bill pro-
vides:
Board of Appraisers.
That the Commissioners of the District
of Columbia be, and they are hereby, au-
J thorized and directed to appoint two com
petent persons. at salary of $500 per
3 annum each, who, with the Assessor of
the District of Columbia 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 Columbia for
at least five years prior to the date of
| their appointment; and, under the direc-
tion 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, or his sue
cessor in Office, shall annually cause to
/ be prepared a printed blank schedule Of
| all general merchandise or stock in trade,
owned or held in trust or otherwise, sub
! ject to taxation under the provisions of
| this act. and of the classes of corporations
and 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
full and true statement of all such per
| sonal 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 copy of said schedule shall
be delivered to any citizen applying there
| for at the Office OF the Assessor.
Must Swear to Its Truth.
| Every person, association, corporation,
| firm, or company in said District liable to
| taxation hereunder and every association.
| company executor, administrator, guardi-
an or trustee holding personal property
| in trust liable to taxation hereunder,
| 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 Apprais-
ers, 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, with
out charge. or before any person author
lied by law to administer oaths. and the
address in the District of Columbia OF