Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-04-28
AMENDING TAX LAWS
Provisions of the Bill Passed
by Congress.
THE BOARD OF APPEALS
MEETING.
Sworn Statements as to Stocks Of
Merchandise-Tax to Be Paid
by Corporations.
THE BOARD OF APPEALS

by Corporations.
The passage OF House bill $500 by the
Senate last evening without amendment
makes important changes in the law re-
lating to taxation in the District Of Co
Iumbia
The bill has been the subject Of much
discussion before both the Senate and
House committees on the District of Co
lumbia. Hopewell H. Darneille, assessor
of the District. has been called before the
committees several times In respect to this
measure.
Meeting Of Board Of Appeals.
The bill provides that beginning with the
fiscal year commencing July l. 1904, the
board Of personal tax appeals OF the District
shall convene on the first Monday in Feb
ruary of each year, and continue in ses-
sion to and including the second Monday
In March of each year. instead of con-
Venlng on the 18th day of November and
continuing In session until the 10th day of
december IN each year. as now provided
by law.
The act of July 1. 1902, to provide for the
expenses of the government of the Dis
t ,r Tor the fiscal year ending June 80,
igo. Is amended to provide that
dealers in general merchandise of every
SSSAAPeiOi SHALL pay 10 the collector of
taxes IA per centum on the average stock
In trade for the preceding year"
Sworn Statement Of Stock.
1t shall be unlawful for persons entering
the District subsequent to June 80 in each
year and establishing a place of business
Tor the sale of goods wares or merchandise,
either at private sale or at auction. or en-
sasing in the business of common carrier
by vessels. ships or boats. to conduct such
business until a sworn statement of the
value of such stock. vessels, ships and
boats mas been filed with the assessor who
snail render bill for the unexpired portion
of the fiscal year at the same rate as other
personal taxes are levied. This shall not
apply TO vessels, ships or boats if ii shall
De made to appear by affidavit that any
Vessei, snip or boat has been assessed for
TAXATION and the taxes paid elsewhere
The assessor is authorized to reassess
such stock whenever in his Judgment ii has
oeen undervalued. The goods. wares and
merchandise of any person or persons who
ShaH fall to pay the tax required by this
paragraph within three days after begin
ming business shall be subject to distraint.
ano IL snail be the duty of the assessor 20
place bills therefor in the hands of the COL
iector of taxes, who shall seize sufficient of
the goods of the delinquent to satisfy said
Owners shall have the right Of redemnt,on
within thirty days on payment of the tax
10 which shall be added a penalty of l per
centum. together with the costs of seizure
me collector shall sell such goods as are
not redeemed at public auction after adj
Vertisement for the three days preceding
saio sale.
Taxation of Corporations.
The proviso relating to street railroads.
shall be construed to mean that all street
railroad companies shall pay per cent per
annum on their gross receipts within the
District and other taxes as provided by
existing law"
All companies, Incorporated or otherwise.
who guarantee the fidelity of any individual
OF INDIVIDUALS, such as bonding companies
ana .,; an companies who furnish abstracts
OF titles to real property or who insure
real estate titles, shall pay to the col
lector of taxes ~ per centum of their
gross receipts in the District of Columbia
Beglnnlng with the fiscal year commence
ing July 1, 1904, Incorporated savings banks
paying interest to their depositors shall
make report under oath to the board of
personal tax appraisers on or before the
lst day OF August in each year as to the
amount OF their gross earnings less the
amount paid as interest to their depositors
Tor the preceding year ending June 30, and
shall pay thereon to the collector of taxes
per centum per annum.
Nothing In this paragraph shall be con-
strued to include business companies which
by reason of or in addition to incorporation
receive no special franchise or privilege:
but all such corporations shall be rated
assessed and taxed as individuals conduct
ing business in similar lines are rated as
sessed and taxed.
Building associations in the District shall
pay per centum per annum on their en-
tire gross earnings for the preceding wear
ending June 80.
Libraries, schoolbooks, wearing annara,
and all family portraits are exempted from
taxation.
Sale Of Goods for Taxes,
Hereafter when the collector of taxes shall
oistrain any goods and chattels in order to
enforce payment of taxes levied under the
the aforesaid act. approved July 1, 1902,
the goods and chattel3 so seized shall be
kept in & safe and convenient place until the
day of sale, and their sale shall be at pub
lie auction, at such place as the collector
OF taxes may designate No such goods and
chatteis shall be sold upon any bid not SUI
ficient TO meet the amount of tax, penalty
and costs. In case the highest bid is not
Sufficient to meet the amount of tax pen-
atty and costs the property shall be bid off
by the collector in the name of the Dis
trict. The Commissioners may sell the same
at private sale TO satisfy the tax, penalty
and cost without further notice.
No Intoxicants for Minors.
Hereafter 1t shall he unlawful for the
licensee. owner, proprietor, or any employee
OF Icensee, owner, or proprietor of any
bar room, or any other establishment In the
District of Columbia IN which intoxicating
liquors of any kind are sold to SELL give. or
dispense in any manner intoxicating LIQUORS
oi any Kind to any person under the age
OF twenty-One years.
Any person knowingly violating the pro-
visions of this paragraph shall be amenable
to fine of $25 or Imprisonment for thirty
Gays, or both, in the discretion of the court.