Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-03-04
TO AMEND TAX LAWS
Bill Approved By Senate Dis
trict Committee.
TEXT OF THE MEASURE
CHANGES AS TO INCORPORATED
COMPANIES.
Modification as to Personal Tax Ex-
emptions and the Sale Of Goods
by the Collector.
TEXT OF THEsMEAsURE


the bill to amend the tax laws of the Dis
trict, which has been under consideration
for several weeks.
The bill has been changed in many de-
tails since it was introduced in the Senate.
Assessor Darneille has been before the
committee several times to answer qQes-
tons i'm respect to taxation in the District
in order that the committee might judge
as to the merits of the bill they reported
today. In a general way Mr.. Darneille' 8
views as to the form the bill should take
have been adopted.
Bill as Amended.
AS amended this bill will be reported to
the Senate as follows:
THAT, beginning with the fiscal year
commencing July 1. 1904, the board of per-
sonal tax appeals of the District of Column
bia shall convene on the first Monday in
February of each year. and continue in
session to and including the second Monday
| in March of each year, instead of conven-
ing on the 18th day of November and con-
tinuing in session until the 18th day of
December in each year, as now provided
by law.
Section g That the Commissioners of the
District of Columbia are hereby authorized
to remit penalty and interest, or either, on
general and special taxes in the District
request for such remission shall be for
causes deemed equitable and just and es
tablshed by sworn evidence.
Sec. 3. That the act of Congress ap-
proved July /, 1902 entitled An act making
| appropriations to provide for the expenses
of the government of the District of Column
bia for the fiscal year ending June 80 1903,
and for other purposes is hereby amended
as follows:''
Existing law is changed by the following
paragraph:
After the passage of this act it shall be
unlawful for any person or persons entering
the District of Columbia subsequent to June
30 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 COM
mon carrier by vessels. ships or boats, to
conduct such business until a sworn state
ment of the value of such stock, vessels,
ships and boats has been filed with the as
SCISSOR of the District Of Columbia, who
shall thereupon render bill for the unex-
PRED portion of the fiscal year at the same
rate as other personal taxes are levied:
Provided, That this shall not apply to ves-
sells, ships or boats If it shall be made to
appear by affidavit that any vessel, ship or
boat has been assessed for taxation and the
taxes paid elsewhere.
That part of the proviso in paragraph
0, section 6, relating to street railroads,
shall be construed to mean that all
street railroad companies shall pay per
cent per annum on their gross receipts and
other taxes, as provided by existing law"
Incorporated Companies.
The following is proposed in lieu of par
agraph 6:
"All Incorporated companies who guaran-
tee the fidelity of any individual or indi-
viduals such as bonding companies, and all
companies who furnish abstracts of titles
to real property, or >who insure real estate
titles, shall pay to the collector of taxes of
the District of Columbia ~ per cent of
their gross receipts in the District of Co.
lumbia.
I'm section G. at the end of paragraph z,
add: That hereafter, beginning with the
hscal year commencing July /, 1904 incor-
porated savings banks paying interest to
their depositors shall, through their presi-
dent or cashier, report, under oath, to the
board of personal tax appraisers on or be-
fore the LIST day Of August in each year as
to the amount of their gross earnings less
the amount paid as interest to their de-
posters for the preceding year ending June
~, and shall pay thereon to the collector of
taxes of the District Of Columbia 4 Der
centum per annum.'
In section 9 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 or
In addition to incorporat ton receive no spe-
cial franchise or privilege, but all such
corporations shall be rated, assessed and
taxed as individuals conducting business
IN similar lines are rated. assessed and
taxed
Section 9, paragraph 8, is hereby amend
ed so as to read as follows: building as
sociations In the District of Columbia shall
pay to the collector of taxes of the District
OF Coiumpla z per centum per annum on
their entire gross earnings for the preced-
Ing year ending June 30
In section the second portion of para
graph 10 is hereby amended so as to read as
follows: Second. Libraries. school books,
wearing apparel, articles of personal adorn-
ment and all family portraits
add 'e "ph -
That hereafter when the collector of
taxes shall distrain any goods and chatteIs
In order to enforce payment of taxes levied
under the aforesaid act, approved July 1
1902. the goods and chattels so seized shall
De kept IN safe and convenient place until
the day of the sale thereof; and the sale
of said goods and chattelS shall be at public
auction, at such place as the collector of
taxes may designate, and by a duly licensed
auctioneer, who shall be allowed and paid
for his services commission not exceeding
8 per centum of the amount of sale which
shall be added to and treated as part of the
penalty 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 therefore is not suffi-
cient to meet the amount of tax, penalty
ana COSTS thereon, SSilu property InereuDOn
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.
Against Selling Liquor to Minors.
I'm section I. PARAGRAPH as, at the end
| thereof, add ~
| .That hereafter it shall be unlawful for
the licensee, owner, proprietor or any en-
ploye of a licensee, owner proprietor of
any bar room or any other establishment
| in the District of Columbia in which intox-
icating liquors of any kind are sold to sell.
give or dispense inlany manner intoxicat-
! ing liquors of any kind to any person I'M
der the age of twenfy7ope years.
] ANY persons violating the provisions of
! this paragraph shall be Ittmenable to fine
| of SIS or imprisonment for thirty days, or
BOTH in the discretion of the court, and in
addition to such penaltyI the license for the
| place in which such Intoxicating liquors
| were sold to minor shall be revoked"
Section T. paragraph 90, is hereby amend
| ed by adding thereto the following:
THAT hereafter proprietors of bowling
| ALLEYS in the District of Columbia shall nav