Evening star., 1924-04-05

The text of the gasoline tax bill as
agreed to in conference follows:
BE 1t enacted by the Senate and
House of Representatives of the
United States of America in Congress
( assembled, That a tax of 2 cents per
gallon on all motor-vehicle fuels
within the District of Columbia, sold
or otherwise disposed of by an i'm
| porter or used by him in a motor
vehicIe operated for hire or for com
mercial purposes, shall be levied, col
lected, and paid in the manner herein
after provided. The proceeds of the
| tax, except as provided in section 10,
! snail be paid into the Treasury of the
United States entirely to the credit of
F! the District of Columbia and shall be
available for appropriation by the
/ Congress exclusively for road and
| street Improvement sand repair.
Section 2. That as used in this act
! la) The term motor vehicle" means
all vehicles propelled by internal
combustion engines, electricity, or
steam, except, traction engines, road
rollers, and vehicles propelled only
upon rails and tracks.
(b) The term "motor-vehicle fuels
means gasoline and other volatile and
| inflammable liquid fuels produced or
compounded for, the purpose of oper-
ating or propelling internal -combus-
| tion engines: Provided, That kerosene
snail not be considered to be q motor
vehicle fuel in the meaning of this act
tc) The term importer" means any
person who brings into, or who pro-
duces, refines, manufactures, or COM
pounds in, the District Of Columbia
! motor-vehicle fuel to be sold or 9TH
erwise disposed of by him or to be
used by him in a motor vehicle oper-
! ated for hire or for commercial pur-
poses.
(d) The term person" includes in
dividual, partnership, corporation and
! association.
/ (e) The term commissioner means
the board of Commissioners OF the Dis
! trict of Columbia.
Section 3. That each importer of
motor vehicle fuel shall file with the
assessor of the District Of Columbia
a duly acknowledged certificate on
forms prescribed, prepared and fur
nislred by the said assessor, contain
| ing the name under which such i'm
porter IS transacting business with
in the District Of Columbia, the
!, names and addresses of the several
persons constituting the association
! or partnership, and, If a corporation
/ the corporate name under which it is
! authorized to transact business, and
, the names and addresses of it's prin-
! clpal officers, resident general agent
and attorney in fact. No importer
shall sell or otherwise dispose of or
! use any motDr-vehicle fuel within the
! District of Columbia until such GER
tihcate is filed as is required by this
| act.
! Section 4. That each importer en-.
! gagged in the District Of Columbia in
the sale or other disposition or use
of motor-vehicle fuel shall render to
! the assessor Of the District of Colum-
! bia, on or before the last day of each
! calendar month, on forms prescribed
| prepared and furnished by the said
assessor, a sworn report of the tota
| number of gallons of motor-vehicls
fuel within the District of Columbia
sold or otherwise disposed of by such
| importer or used by him in a motor
vehicle operated for hire or for COM
| merctal purposes, and of the number
of gallons of such fuel so sold or
otherwise disposed of for expectation
from and resale without the District
of Columbia during the preceding
calendar month. Such report shall be
sworn to by one of the principal Of
ficerS in case of domestic corpora
| ton, by the resident general agent, OF
attorney in fact, or by a chief ac-
countant or officer in case of a for
eign corporation, or by the managing
agent or owner in case of a partner
ship or association.
Section 5. That invoices shall be
rendered by importers to all pur-
chaSers from them of motor-vehicle
| fuel within the District of Columbia
| invoices shall contain a statement
| printed thereon in conspicuous
! place, that the liability to the District
| of Columbia for the tax herein i'm
posed has been assumed, and that the
! importer has paid the tax or will paw
/ it on or before the last day of the
calendar month next succeeding the
! purchase.
Section 6. That the tax in re-
spect to motor-vehicle fuel so sold or
otherwise disposed of or used in any
| calendar month shall be paid by the
j importer on or before the last day OF
! the next succeeding calendar month
! to the collector of taxes of the Dis
| trict of Columbia, who shall issue q
receipt to the importer therefor.
Section Z. That the records OF ali
purchases, receipts, sales, other dis
| positions and uses of motor vehicle
! fuel of every importer shall, at ali
/. times during the business hours OF
| the day, be subject to inspection by
| the assessor and the collector of taxes
| of the District of Columbia, or by
| their duly authorized agents, or by
any other agent duly authorized by
! the Commissioners to make such in.
I spection.
Section S. That it shall be unlaw
full for any person to receive or &C.
| cept from any importer, except in
! cases OF retail safes, any InOtOT-Sehl-
! Gle fuel, unless the statement pro.
! vided for in section of this act ap.
pears upon the invoices for the fuel
| If any such motor-yehicle fuel is re-
| ceived and accepted by any person
upon the invoice of which said state
ment does not appear such person
/ shall pay to the collector of taxes the
! tax herein imposed or be liable to the
District of Columbia for double the
| amount of the said tax, which amount
| may be recovered by civil suit or ac-
| tion in any court of competent juris-
| diction.
Sec. 8. That no tax on noto,
vehicle fuels exported or sold fol
expectation from the District of Co.
| lumBia to any other Jurisdiction OF
nation shall be imposed.
Sec. 10. That any person who pur-
chases any motor vehicle fuel ir
the District of Columbia to be used
for operating or propellings any sta
.tionaIy gas hgine. tractor used fol
agricultural purposes, motor boat