Evening star. [volume] (Washington, D.C.) 1854-1972, 1904-04-11

suntil the day of the sale thereof; and the
sale of said goods and chattels shall be al
bpublc auction, at such place as the col
Hector of taxes may designate. Provided
however. That no such goods and chatteis
shall be sold upon any bid not Sufficient to
inject the amount Of tax. penalty and costs
but In case the highest bid therefor 10 not
Sufficient to meet the amount OF tax, pen
atty and costs thereon. said property there
upon shall he bid off by the said collector
of taxes in the name of and by the DIS
trict 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.
Selling Liquor to Minors.
'In section :. paragraph IS. at the end
thereof. add;
g That hereafter it shall be unlawful for
the lic,nsee. owner. proprietor or any en-
ploye OF "a hcensee, owner or proprietor or
any barroom or any other establishment
In the District OF Columbia in which in
tpNica ting liquors of any kind are sold, to
sell. give. or dispense In any manner IN
toxicaiing liquors of any kind to any per-
son under the age of twenty-one years
ANY person violating the provisions OF
this paragraph shall be amenable to fine
of So OF imprisonment for thirty days. OF
both. in the discretion OF the court anu III
addition To such penalty the license Tor tne
place in which such intoxicating iquors
were sold Ia minor shall be revoked
Section Z. paragraph A. Is hereby
amended by adding thereto the Ioiio~I ln's
That hereafter propretors OF bowling
ALLEYS in the District of Columbia shah pay
to the collector of taxes of said District an
annual license tax of SI2 for each alley.
Long Report Filed.
In explanation of the measure Represent
alive Cowherd has fled a long report.
which also includes a copy of the report
of the District Commissioners. The orig
fnlI bill contained a paragraph exempting
from taxation art galleries OF sumclent
size and merit to he of general pubic m
t.rrst and open free to the public AT Ger
tain times each week. This provision Is
stricken out and the law relating to art
galleries is left as II stands at present. Inc
new b'n also eliminates the paragraph con
tanned in the original draft authorizing the
commissioners to remit penalty ana inter
-, on general and special taxes Wheh III
their judgment the request for such re-
mission should be deemed equitable ana
tlst Referring to the omission or TINS
paragraph, Mr.. Cowherd's report says:
Your committee felt that section OF
the bill vested 100 wide discretion IN tue
board of Commissioners in the remission OF
taxes The committee feels that there Is
now full opportu UNITY for the taxpayer 10
rI.ht aEy wrong that may be done MN IN
the assessment of taxes by appearing De
fore the boards established for that pur-
nose ana that after final action by these
boards there should be no diScret.In2f
power left with the Commissioners.
Taxing Vessels.
Further explaining the new bill the report
continues:
Section Of the substitute as reported
amends the general law in relation to tax
alton of meIchand.se by providing Tor me
assessment and taxation of vessels. ships
and boats belonging to persons engaging IN
the business of common carrier. II inc
same 10 not been elsewhere assessed OF
taxed.
The proviso in paragraph 5, section o. or
the present law Is amended SO as 10 remove
ar, question in regard to the provision Tor
King street railroads.
Paragraph, & of section q as amended
Includes companies furnishing abstracts or
title 10 real property and those msurlns
real estate titles.
"ParaRraph of section is amended
s, as 10 cover Incorporated savings banks
and reduces the tax upon the same 10
per cent upon their gross earnings. less the
suount paid as interest to their depositors.
The amendment to the proviso of para
graph strikes out the enumerated COM
panies and excerpts from the provision OF
the law all business companies which, Dy
reason of or IN addition to incorporation,
receive To special franchise or privilege.
THE tax on building associations in tho
District Of Columbia is reduced from 10
Per cent ON their gross earnings
Taxation of Heirlooms.
The second section of paragraph 10 of
existing law cxempts from taxation libra
RES school hooks, wearing apparel. articles
OF personal adornment all family portraits
and hcirioums The Commissioners report
in favor of striking out the word heir
Icons for the reason that il presents OPP
portunity la Exempt large amount Of per-
Snndl property. and the appraisers are I'M
able IL determine whether the same Is
bona fidc heirloom not. The committee
in the substitute has stricken out the word
heirloom. ANA also the words articles OF
personal adjournment We see no reason
why property of the latter class. owned
mainly 10y those who are amply able 10 pay
the TAX, should have the privilege of eX-
cmption under the law.
Tie amendment to paragraph j. IN sec
t.on is to permit the collector to provide
some place fu.' the storing of goods dis
trained for failure to lay the tax and FOR
the sale of The same "a public auction.
section J. paragraph 3S. is amended by
prohibiting the sale ~ liquor to a minor
and providing punishment for the same.
Section l. paragraph -. Is amended by
imposing a tax upon bowling alleys