Evening star., 1903-12-21
AMENDING TAX LAWS.
DRAFT OF A BILL SUBMITTED TO
CONGRESS.
Provision for Change in Time Of Meet
ing Of Board of Personal
Tax Appeals.

| The Commissioners today forwarded to
the chairman of the Senate and House COM
| mittees on the District of Columbia the
draft of a bill amending the law relating
| to taxation in the District together with a
statement of the reasons why the legisla-
ton proposed is advisable. The bill pro-
vides that beginning with the fiscal year
commencing July /. 1904, the board of per-
| sonal tax appeals of the District of Colum-
bia shall convene on the first Monday III
February Of each year, and continue in ses-
sion to and including the second Monday
in March of each year, instead Of conven-
| ing on the 18th day of November and con-
| tiEuing In session until the 18th of Decem-
ber in each year, as now provided by law.
| Section 2. That hereafter art galleries in
| the District of Columbia which in the judg-
ment of the Commissioners of the District
J are of sufficient value, size and merit to be
+ of general interest to the public, and which
| are open to the public free of charge for at
| least two hours day two days Of each
| week Shall be exempt from personal tax
alton.
| Section 3. That the Commissioners of the
District of Columbia are hereby authorized
| to remit penalty and interest, either on
&c neral and special taxes in the District Of
| Columb1a when in their judgment the re-
quest for such remission shall be for causes
| deemed equitable and just.
Amends Section Six.
Section 4 provides for an amendment to
! section Of the present law to the effect
| that hereafter, beginning with the fiscal
year commencing July 1, 1904. incorporated
savings banks paying interest to their de-
| positors, shall, through their president or
| cashier, make affidavit to the board of per-
| sonal tax appraisers on or before the first
| day of August in each year, as to the
amount or their gross earnings, less the
q QYron1 fv,tn f1,afy- do. Tor
| for the preceding year ending June &c. and
| shall pay thereon to the collector of taxes
| of the District of Columbia per centum per
annum. The amendment to this section
| also includes the proviso that nothing In
| this act contained shall be construed to in
clude newspaper real estate, mercantile
| and other business companies. which by
| reason of incorporation receive no special
| franchise or privilege, but all such corpora
| tions shall be rated. assessed and taxed as
| individuals conducting business in similar
| lines are rated, assessed and taxed.
Section g. paragraph Of the present law
| Is amended so as to read as follows: Build
| Ing associations shall pay to the collector
| of taxes of the District of Columbia one
and one-half per centum per annum on
| their gross earnings for the preceding year
ending June 90
| Section 7, paragraph 49, of the present
| law is amended by adding thereto the fol-
| lowing: That hereafter proprietors Of
| bowling alleys in the1Dtstrict of Columbia
| District an annuaE license tax of $40 for
| each alley.
Distraint to Enforce Payments.
| Section 5. Hereafter when the collector
| of taxes shall dstrain any goods and chat
| tells in order to enforce payment of taxes
| levied under the aforesaid act, approved
July l. 1902. the goods. and chattels SO
| seized shall be stored in a safe and con-
venient place until the day of the sals
| thereof: and the sale OF said goods and
| chattels shall be at public auction, al such
| place as the collector of taxes may desig-
| nate. and by a duly licensed auctionecr,
| who shall be allowed and paid for his sorVs
| Ices commission not exceeding per CEN
/ tum of the amount of sale, which shall be
| added to and treated as part of the p spalty
and costs. Provided, however, That no
| such goods and chattels shall be sold upon
| any bid not sufficient to meet the amount
| of tax, penalty and costs; but In case the
highest bid therefor is not sufficient to
| meet the amount Of tax, penalty and costs
| thereon, said property thereupon shall be
| bid off by the said collector of taxes in the
name OF and by the District of Columbia,
! and the Commissioners. of the District Of
| Columbia may sell the same at private
| sale to satisfy the tax, penalty and costs
| thereafter without further notice.