Evening star. [volume] (Washington, D.C.) 1854-1972, 1939-07-20


hereunder and the interest and pen
alties thereon shall be collected by
the collector of taxes in the manner
provided by law for the collection
of taxes due the District on per-
sonal property in force at the time
of such collection.
Information from Internal Revenue
SECTION 2S-The Bureau of In
ternal Revenue of the Treasury De-
partment of the United States is
authorized and required to supply
such information as may be re-
quested by the Commissioners rela-
tive to any person subject to the
taxes imposed by this title.
Assessor to Administer.
SECTION 20 (a) DUTIES OF
ASSESSOR-The assessor is hereby
required to administer the provisions
of this title.
lb) STATEMENTS AND SPE-
CIAL RETURNS-Every taxpayer
liable to any tax imposed by this title
shall keep such records, render under
oath such statements. make such re-
turns, and comply with such rules
and regulations as the Commits
sioners from time to time may pre-
scribe. Whenever the assessor Judges
1t necessary he may require any tax
payer, by notice served upon him. to
make return, render under oath
such statements, or keep such records
as he deems sufficient to show
whether or not such taxpayer is liza
Bile to tax under this title and the
extent of such liability.
fcj EXAMINATION OF BOOKS
AND WITNESSES-The assessor,
for the purpose of ascertaining the
correctness of any return filed here
under, or for the purpose of making
an estimate Of the taxable income of
any taxpayer, is authorized to ex-
anime any books, papers, records. or
memoranda of any person bearing
upon the matters required to be in
cluded in the return and may sum-
mon any person to appear and pro-
duce books, records, papers. or
memoranda bearing upon the mat
tiers required to be included in the
return. and to give testimony or
answer heterogeneous under oath
respecting the same, and the assessor
shall have power to administer oaths
TO such person or persons. Such sum-
mons may be served by any members
Of the Metropolitan Police Depart
ment. If any person having been
personally summoned shall neglect
or refuse to obey the summons issued
as herein provided. then, and in that
event. the assessor may report that
fact to the District Court of the
United States for the District of Co
lumbia, Or one of the justices thereof
and said court or any justice thereof
hereby Is empowered to compel ODE
dience to such summons to the same
extent as witnesses may be compelled
to obey the subpenas of that court
ANY person in custody or control of
any books, papers, records, or memo
randa bearing upon the matters re-
CURED to be included in such re-
turns. who shall refuse to permit the
examination by the assessor or any
person designated by him of any
SUCH books. papers, records, or memo
randa. or who shall obStruct or him
der the assessor or any person desig-
mated by him in the examination OF
any books. papers. records. or memo
randa, shall upon conviction thereof
be fined not more than $500. All
prosecutions under this section shall
be brought in the police court of the
District of Columbia on information
by the corporation counsel of the
District of Columbia in the name OF
the District of Columbia.
ID RETURN BY ASSESSOR-If
any person fails to make and file a
return at the time prescribed by law
or by regulations made under au-
thority of law. or makes. willfully or
otherwise, a false or fraudulent re-
turn, the assessor shall make the re-
turn from his own knowledge and
from such information as he can
obtain through testimony or other
wise. Any return so made and sub
scribed by the assessor shall be prima
facie good and sufficient for all legal
purposes.
Assessment and Collection.
SECTION 30-DEFINITION OF
"DEFICIENCY"-As used in this
title in respect of a tax imposed by
this title deficiency" means
~ the amounts by which the tax
imposed by this title exceeds the
amount shown as the tax by the tax
payer upon his return; but the
amount so shown on the return shall
first be increased by the amounts
previously assessed (or collected
without assessment as a deficiency,
and decreased by the amounts pre-
viously abated, credited. refunded. or
otherwise repaid in respect of such
tax: or
~ if no amount is shown as the
tax by the taxpayer upon his return,
or if no return is made by the tax
payer, then the amount by which the
tax exceeds the amounts previously
assessed (or collected without assess
ment as a deficiency; but such
amounts previously assessed, or COL
lected without assessment, shall first
be decreased by the amounts pre-
viously abated. credited, refunded, or
otherwise repaid in respect of such
tax.
Determination and Assessment.
SECTION 31-If a deficiency in
tax is determined by the assessor, the
taxpayer shall be notified thereof
and given a period of not less than
thirty days. after such notice is sent
by registered mail, in which to file a
protest and show cause or reason
why the deficiency should not be
paid. Opportunity for hearing shall
be granted by the assessor, and a
final decision thereon shall be made
AS quickly as practicable. Any de-
ficiency in tax then determined to be
due shall be assessed and paid, to-
gether with any addition to the tax
applicable thereto, within ten days
after notice and demand by the COL
lector. The taxpayer may appeal
from such assessment to the Board