Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-04-11
A TAX BILL REPORTED
Numerous Amendments to
Existing Law Provided.
AN OMNIBUS MEASURE
CONTAINS ITEMS FAVORED BY
THE COMMISSIONERS.
Views of House District Committee
Also Embodied in the Measure
Presented by Mr.. Cowherd.

Representative Cowherd OF Missouri from
the committee on the District Of Columbia
has reported in the House the bill pro-
viding number of amendments to existing
tax laws. This bill is an omnibus meas
ure containing items of legislation which
the Commissioners have recommended and
others expressing the views of the members
OF the District committee. The bill has
been before the committee a number Of
times and this is the second time il has
oeen amended and reported. As reported
the first time the bill was quite unsatis-
factory i'm some of its details and was re-
committed to the District committee without
consideration by the House. At the meet
ing last Thursday the committee again
considered the measure. The Commission
ers of the District were present and gave
their views on the several paragraphs OF
the bill. Mr.. Cowherd was directed to per-
lect the measure On specified lines This
be has done and the bill has been placed
upon the calendar for consideration next
Saturday, that day having been set apart
by unanimous consent for the consideration
OF District business. Saturday will prob
ably be the last District day of the session
An Entirely new Bill.
The bill presented by Mr.. Cowherd TO-
day is in entirely new form. all after the
enacting clause of the original draft hav-
ing been omitted. AS this bill is one Of
the most important local measures to be
considered by Congress. Its provisions, az
reported by Mr.. Cowberd, are given in
fun as follows:
That beginning with the fiscal year COM
nrencing July /. 1894 the board of per-
sDnal tax appeals of the District of Coz
hlmbia shall convene on the first Monday
in February of each year, and continue
30,
day in March of each year instead of con.
vening on the 18th day of November and
continuing in session until the 18th day
OF December In each year. as now provided
by law.
Sec 2. That the act of Congress ap-
proved July i. 1902 entitled An act making
appropriations to provide, for the expenses
of the government Of the District OF Cos
lumbia for the fiscal year ending June 50
1903, and for other purposes, is hereby
amended follows:
Strike out paragraph three of section
six and insert in lieu thereof the follow
Dealers in general merchandise of ev-
cry description shall pay to the collector
OF taxes of the District of Columbia III per
oentum on the average stock in trade for
the preceding year.
After the passage OF this act II shall
be unlawful for any person or persons en-
tering the District OF Columbia SUBSEQUENT
to June 80 in each year and establishing
place of business for the sale of goods
wares or merchandise. either at private sale
or at auction. or engaging 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 has been filed with
the assessor of the District of Columbia
who shall thereupon render bill for the
unexpired portion of the fiscal year at the
same rate as other personal taxes are
levied: Provided That this shall not apply
to vessels. ships boats IL IL shall be
made to appear by affidavit that any ves-
sel ship or boat has been assessed for
taxation and the taxes paid elsewhere
The assessor is hereby authorized to
reassess said stock whenever in his judg-
ment it has been undervalued. The goods
wares and merchandise of any person or
persons who shall fail to pay the tax re-
qulred by this paragraph within three days
after beginning business shall be subject
to dstraint, and it shall be the duty of the
assessor to place bills therefor in the hands
of the collector of taxes, who shall seize
sufficient of the goods of the delinquent to
satisfy said tax: Provided, That said own
er shall have the right of redemption within
thirty days on payment of said tax to
which shall be added a penalty of 1 per
eentum, together with the costs Of seizure
The collector shall sell such goods as are
not redeemed at public auction after adver-
tisement for the three days preceding said
sale
That that part of the proviso in para
graph 8, section 8. relating to street rail-
roads shall be construed to mean that all
street railroad companies shall pay per
centum per annum on their gross receipts
within the District of Columbia and other
taxes as provided by existing law
Bonding and Title Companies.
Strike out paragraph of section 6 and
substitute the following therefor: All COM
panies incorporated or otherwise who guar
antee the fidelity of any individual or in
dividuals, such as bonding companies, and
oil ar,iaS
titles to real property, or who insure real
estate titles, shall pay to the collector Of
taxes of the District of Columbia IL per
centum of their gross receipts in the Dis
trict of Columbia
I'm section 6, at the end Of paragraph Z.
add
That hereafter beginning with the
fiscal year commencing July l. 1901 incor-
pOrated savings banks paving interest to
their depositors shall, through their presi-
dent or cashier, make report under oath to
the board of personal tax appraisers on or
before the 1st of August in each year as to
the amount of their gross earnings, less
the amount paid interest to their de-
positors for the preceding year ending June
30, and shall pay thereon to the collector
of taxes of the District of Columbia per
centum per annum.'
I'm section the proviso of paragraph 8
is hereby amended so as to read as follows:
Provided. That nothing in this paragraph
contained shall be construed to include
business companies which, by reason of OF
in addition to incorpora ton, receive no
special franchise privilege. but all such
corporations shall be rated. assessed and
taxed as individuals conducting business in
similar lines are rated, assessed and taxed
Section @. paragraph 8, is hereby
amended so as to read as follows:
Building Associations.
Building associations in the District OF
Columbia shall pay to the collector of taxes
of the District of Columbia per centum
per annum their entire gross earnings
for the preceding year ending June 30
"In section the second portion Of para
graph ten is hereby amended as to read
as follows:
Second. Libraries, schoolbooks wear5nG
apparel and all family portraits"
In section six, at the end OF paragraph
twelve, add:
.'That hereafter when the collector of
taxes shall distrain any goods and chatteis
I'm order to enforce payment of tax levied
under the aforesaid act. approved July 1,
1902, the goods and chattels so seized shall
be kept In safe and convenient place