Evening star., 1924-04-05
Text of Gasoline Tax Bill

aeroplane, or aircraft of any char
acter or for cleaning or dyeing, or
| for any other purpose other than
use in a motor vehicle operated, or
intended to be operated, in Whoie
or in part upon any OF the pubic
highways OF the District of Columbia
on which motor vehicle fuel the tax
imposed by this act shall have been
, paid. shall be refunded the amount
of such tax so paid by the importer.
upon presenting to the collector OF
taxes of the District OF Columbia
| sworn statement accompanied by the
invoices showing such purchaSe,
which stat ement shall set forth the
, total amount of such motor Vohlcle
, fuel so purchased and used by such
con amer other than in motor We
hioleS operated. or intended to be
operated. on any of the public high
! ways of the District of Columbia
Such refunds shall be made by check
by the collector or taxes from moneys
paid for taxes on motor vehicle fuels
and retained on deposit as herein
! after in this section provided.
For the purpose of such refunds
the collector of taxes is authorized
at all times to retain in a special
fund on deposit in government de-
pository moneys paid him for such
taxes in an amount not in excess of
$1,000. Applications for refunds. as
provided herein, must be filed with
.
of Columbia within thirty days from
the date of purchase: Provided That
, before any refund shall be made the
! applicant shall furnish to the col
1ector of taxes of the District of Co
lumbta satisfactory evidence by sworn
statement of the exempted use of
such fuel purchased by him.
: Sec. IL. (aI That any person vio-
j iating any provision of sections 5 to
6,-1nclusive. or refusing or obStruct-
1 Irxr irr 10 -
| falsely making any statement or report
required by this act, shall be deemed
guilty OF a misdemeanor and upon
| conviction thereof shall be punished
/ by fine of not less than $50 nor
! more than $500, or by imprisonment
for not more than one year. or both
such fine and. imprisonment.
/ CD ANY person who fails to pay
/ any tax upon motor vehicle fuels i'm
posed by this act shall be liable to
atty equal to twice the amount of
such tax. Such penalty may be col
/ lected in q civil suit in any court
/ of competent jurisdiction.
Section IL. (a) That there shall be
tlevied, collected, and paid registra-
| tion fee of 81 for each calendar year
fer each motor vehicle operated in the
District of Columbia; except that for
motor vehicles propelled by steam or
electricity the fee shall be as provided
| (b) Owners of electrically driven
and steam operated motor vehicles
! shall be charged the following annual
| registration fees:
| All motor vehicles operated by
| steam, SIS per annum.
Electrically driven pasSenger-carry-
! ing vehicles. s11 per annum.
Electrically operated trucks, having
! 1000 pounds or less rated carrying ca
pacity, minimum charge of $50 per
annum, plus 81 for each additional
| 1000 pounds or less rated carrying
capacity.
| (c) The registration fee shall be
paid to the collector of taxes. Upon
/ the payment of any such registration
| fee there shall be issued for the motor
p; vehicle two Identification tags of such
design and registration certificate in
such form as the Commissioners may
prescribe.
(d) All registration fees collected
during any fiscal year shall be paid
into the Treasury of the United States
to the credit OF the United States and
to the credit of the District of Colum-
bia in the same proportions as appro-
priations for the District of Colum bia
are paid from the Treasury of the
United States and from the revenues of
! the District of Columbia during the
fiscal year in which the fees are COL
! lected.
Section 13. That all motor vehicles
owned and officially used by the
! United States or by the District of
Columbia shall carry registration tags
of the same character and the op-
! orator of any such motor vehicle shall
! be subject to the same regulations
| and provisions as apply to all other
| motor vehicles operated within the
! District of Columbia, all such regis
!, tTation tags and all registration Ger
| tificates to be furnished without charge
Section IA. That when under authority
iof law gasoline or other motor-vehicle
fuel is sold by an agency of the
United States within the District of