Evening star., 1918-02-22
MEASURES BEFORE CONGRESS
hi ON ''PROFITEERING IN RENTS
Three Distinct Propositions Under Consid-
Grafton, One Having Been Submitted by
the D. C. Real Estate Association.

, thereafter a true and accurate return
under oath shall be made by each per
SON subject to said tax, or by his
authorized agent. to the said assessor.
setting forth specifically the gross
amount of such income from all 'sepa-
rate sources accrued during the next
preceding month. together with a
statement of such deductions II any
person subject to said tax fails to
make any such return at the time
herein fixed. or makes. willfuily or
otherwise, a false or fraudulent re-
turn. the assessor of the District of
Columbia shall make the. return from
his own knowledge or from such in
formation as he can obtain through
testimony or by any other means: and
the return so made shall be sufficient
for all purposes of this act.
ITO the amount of the tax due upon all
returns SO made by the assessor there
shall be added a penalty of so per cent
Of the tax: but when it shall appear that
the failure to file the return or the max
ing of false return was due to an un-
avoidable or excusable cause the said
penalty may be abated by the Commits
sioners of the District of Columbia. 1t
shall be the duty of said Commissioners
to prepare and furnish to each taxpayer
making application therefor printed forms
on which such returns. shall be made. The
said tax and all penalties thereon shall
constitute a superior lien on the real
estate from which the income has been
derived, and shall be assessed and col
lected by the same officers, at the same
time. except as herein otherwise pro-
vided, and by similar proceedings as other
taxes on real and personal property in said
District.
Provision for Contingencies.
''Sec 4. That if any person or agent
subject TO said tax fails to file his return
as and when herein required, or offers to
lie a return which, in the opinion of
said assessor, is erroneous. false or
fraudulent. the said assessor shall be
empowered to examine the books, papers
and accounts of such person and to sum-
mon him or any. other person having
possession. custody or care of books. pa
perS and accounts relating to the busi-
ness or income of such person, or the
lessee. or any other person, to appear be-
fore him and produce such books, pa
pers and accounts at a time and place
named in the simmons. and to give testi
mony and to answer interrogatories under
oath respecting any subject relating to
the said income or the return thereof
Sec. ). That all leases, contracts
and agreements, expressed OF implied.
providing for the payment of any larger
amount of money, or at a higher rate,
than that fixed by the deductions herein
allowed, for the use or occupancy of
any real estate are hereby declared to
be contrary to public policy and unen-
forcible: and any persons who shall
hereafter pay for the use or occupancy
of any real estate any amount of
money. or at a rate exceeding that fixed
by such deductions, may sue therefor in
the Municipal Court or in the Supreme
Court of the District of Columbia, with
out regard to the amount in contro-
versy, and in such action shall be enti-
tied to recover of the person receiving
such excess. or his agent in the trans
action, double the amount thereof and
the costs of suit. including a reasona BILE
attorneys fee of not less than $50; but
no such action shall be instituted more
than five years after the termination of
the lease or other agreement under
which such payments were made.
Sec. s. That the provisions of this
act shall not apply to any income from
real estate the amount of which was
fixed by lease. contract or agreement
made before October l, 1916. and which
was not subsequently increased except
as stipulated in such lease. contract or
agreement.
'Sec. I. That the Commissioners of
the District of Columbia are hereby au-
thoriZed and directed to make all rea-
sonable and needed rules and regula-