Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-02-13
TO AMEND TAX LAWS
Bill That Will Come Up in
the House Monday.
CHANGES IN COMMITTEE
COMMISSIONERS WILL HARDLY
RECOGNIZE THEIR MEASURE.
Report Submitted Giving in Brief the
Reasons for the Various Al
terations Adopted.
CHANGES IN COMMITTEE

prepared and submitted TO the HOUSE the
committee report on the omnibus Dill oralt-
ed by the Commissioners, proposing num-
Der of amendments to the local tax laws
The bill was widely discussed at the near
ing granted to the Commissioners by the
committee The Commissioners explain
ed the different amendments in detail, and
gave the reasons for urging their adop-
ton. Committee members evinced an un-
usual degree of interest in the measure
In executive session the committee decided
upon many amendments to the bill as pre-
sented by the Commissioners In fact,
these changes are so numerous that the
Commissioners will hardly recognize the
bill as redrawn and reported to the House
Will Be Considered Monday.
The measure will be considered Monday
along with several other bills relating
to the District AS amendments to the
tax laws affect the revenues, the bill Will
be first considered in committee OF the
whole House. and afterward acted upon
IN regular session The amended bill ana
the report giving in brief the reasons
prompting the committee to make .he
changes noted constitute an interesting
The first paragraph In the bill submit
ted by the Commissioners proVldes Ina,
the board of personal tax appeais sna,, n,,
convene the first MONDAY = IN sssson o' until
the first Monday in March. instead OF CON
vening the 18th Of November and con.inu- u
ing in session until the 18TH or Marcn;
The committee agreed to TINS chahse' "liu
1t remains in the amended OIL. IN
Section 2 of the Commissioners Dlii On
empted from personal tax arr saiI s..
which in the Judgment OF the .. comm 30 ho
ars were of sufficient size and merit TO pe
NJ general interest to the public, ana "hlch
were open to the public free OF charse cei-
tain hours of certain days each week.
The committee strikes out this paragraph
entire,v '.This amendment" says the com
mittee report, '1eaves the law upon lhas
subject as it stands at present. WORKS VI
art in private houses are taxed as persoia'
- Remission Of Taxes.
Tho third section of the original bill pro-
,,iaad. .oTbat the Commissioners Of the Dis
trict Of Columbia are hereby authorized
70 remit penalty and interest. or either, on
general and special taxes In the Dlstrict oi
columbia when in their judgment, the re-
ouest for such remission shall be for causes
deemed equitable and just
Tba committee has stricken out TINS para.
graph in it's entirety, and In eXpiahaeIun ~
tba q ction the report says: Your commll,
tee felt that Section 8 of this Dill vested
entirely too wide a discretion IN the . ooili,
missioners IN the matter OF tne teinlssio,. @ -,
Of taxes The committee feels that lnere 10
no,y fIll opportunity for the taxpayer 10
right any wrong that may be zone MIN III
the assessment of taxes py appeatn1s
fore the boards established LOT thae pui
noea and when the tax has peen nnaIy
passed upon by these boards there shoulo
he no discretionary power Ie1t WIN 'he
commissioners in regard to the safne. -,
The committee has written lhto 'ne .;o, ~,
an amendment to paragraph SIX, OF sectioii
civ of the personal tax law, making IL reao
as follows -
paragraph g. All companies who guar
antee the fidelity of any indlViouai OF iiiui
viduals. such as bonding companies anu
ali companies who furnish abstracts OF u
tie to real property, or insure real estate
titles i'm the District Of Columbia. snail pay
to the collector of taxes or the Dlstrict VI
Columbia one and one-half percentum OF
thafr gross receipts in the District of CO.
lumbia."
Taxing Title Guarantee Companies.
On the subject of this amendment the re-
MORT reads: "The amendment provides for
the taxing Of companies which furnish ap-
stracts of title to real property or insure
res, estate titles in the District OF Column
bia in the same manner and in the same
amount as is now PROVIDED Ior inc IaAiiis
of fidelity or bonding companies. Ohuer
the Iaw as il now stands there Is no pro-
vision for the taxing of abstract or atie
guarantee companies. The amendeu OIL
nrovides tax of one and one-haif percent
nm on the gross receipts Of the co npan es
The Commissioners, III tlicii jim
70 change the law in it's relation to the
savings banks and submitted the following
naragraph: THAT hereafter, Incorporated
savings banks paying interest to their de-
postors. shall. through tnelr pres,uent VI
cashier, make affidavit to the board OF per-
sonal tax appraisers on or before the ISL
day of August in each year, as 10 the
amount of their gross earnings, less the
amount paid as interest to their depositors
for the preceding year ending June 30, and
shall pay thereon to the collector or taxes
of the District Of Columbia four percentum
per annum."
The BILL as reported by the committee,
omits this paragraph entirely. the report.
on the subject reading:
1.-The law now provides that savings banks
having no capital stock and paying interest
to their depositors shall pay only IA per
centum on the amount of their surplus and
undivided profits. Savings banks having
capital stock pay per centum on their
gross earnings. The bill presented by the
Commissioners proposed tax of per
centum on the gross earnings of these
banks The entire paragraph relating to
the change is stricken out"
Tax on Corporations.
In section of paragraph of the present
nersonal tax law, imposing a tax of IA per
centum on the capital stock of corporations.
at a valuation fixed by the personal tax
appraisers. Is the following provfso:
Provided That nothing in this act con-
tanned shall be construed to include news
papers real estate or mercantile companies.
which by reason of Incorporation receive
no special franchise or privilege, but all
such corporation shall be rated assessed
and taxed as individuals conducting busi-
ness on similar lines are rated, assessed
and taxed"
The Commissioners sought to insert in
this paragraph after the word ''mercan-
tile," the words land other business COM
panies." Instead Of agreeing to this amend
ment, or enlargement of the scope of the
proviso, the committee decided to strike
out the entire proviso, and on this subject
the report reads:
.aThe committee felt that there was no
valid reason for the exemption of the COM
panies named in the proyiso from the op-
| Grafton of the tax which the law provides
shall be levied against other corporations
| in the District"
If the p~comm mmendation of the committee
as to the striking out of the proviso pre-
walls in tie House. the companies formerly