An Act to amend the District of Columbia Sales Tax Act to increase the rate of tax imposed on certain gross receipts, to amend the District of Columbia Motor Vehicle Parking Facility Act of 1942 to transfer certain parking fees and other moneys to the highway fu
PL 87-408 (H.R.258), enacted 03/02/1962

10 
PUBLIC LAW 87-408-MAR. 2, 1962 
[76 STAT. 
Appropriation. 
SEC. 4. There are hereby authorized to be appropriated such sums 
as are necessary to carry out the purposes of this Act, but not more 
than $1,000,000, of which not more than $75,000 shall be expended for 
the acquisition of lands or interests in land. 
Approved February 19, 1962. 
March 2, 1962 
[H. R. 258] 
D. C. taxes. 
63 Stat. 115. 
68 Stat. 118. 
63 Stat. 126. 
Effective date. 
70 Stat. 71. 
Public Law 87-408 
AN ACT 
To amend the District of Columbia Sales Tax Act to increase the rate of tax 
imposed on certain gross receipts, to amend the District of Columbia Motor 
Vehicle Parking Facility Act of 1942 to transfer certain parking fees and other 
moneys to the highway fund, and for other purposes. 
Be it enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled, 
TITLE I—AMENDMENTS TO T H E DISTRICT OF COLUM-
BIA SALES TAX ACT AND T H E DISTRICT OF COLUM-
BIA USE TAX ACT 
SEC. 101. (a) Section 125 of the District of Columbia Sales Tax Act 
(D.C. Code 47-2602) is amended by striking out "2 per centum" and 
by inserting in lieu thereof "3 per centum", and by striking out in the 
proviso thereof "3 per centum" and inserting in lieu thereof "4 per 
centum". 
(b) Subsection (a) of section 127 of such Act (D.C. Code 47-2604 
(a)) is amended to read as follows: 
" (a) On each sale, other than sales of food for human consumption 
off the premises where such food is sold, and other than sales or charges 
for rooms, lodgings, or accommodations furnished to transients, such 
amounts as may be prescribed by the Board of Commissioners of the 
District of Columbia to carry out the purposes of this section." 
(c) Subsection (c) of section 127 of such Act (D.C. Code 47-2604 
(c)) is amended by striking out "3 per centum" and inserting in lieu 
thereof "4 per centum". 
SEC. 102. Section 212 of the District of Columbia Use Tax Act (D.C. 
Code 47-2702) is amended by striking out "2 per centum" and insert-
ing in lieu thereof "3 per centum". 
SEC. 103. The amendments made by the first two sections of this 
title shall take effect on the first day of the first month which begins on 
or after the thirtieth day after the date of enactment of this Act. 
From and after the effective date of such amendments, all references 
in the District of Columbia Use Tax Act to sections 125, and 127 of the 
District of Columbia Sales Tax Act shall be deemed to be references to 
such sections 125 and 127 as amended by the first section of this title. 
TITLE II—AMENDMENTS TO T H E DISTRICT OF COLUM-
BIA INCOME AND FRANCHISE T A X ACT OF 1947 
SEC. 201. Paragraph (1) of subsection 7(a) of title X I I of the Dis-
trict of Columbia Income and Franchise Tax Act of 1947, as amended 
(61 Stat. 353; sec. 47-15«6f (a) (1), D.C. Code), is amended to read 
as follows: 
"(1) Except as provided in paragraph (2) of this subsection, 
the total amount of tax due as shown on the taxpayer's return is 
due and payable in full at the time prescribed in this article for the 
filing of such return." 
SEC. 202. The provisions of this title shall be applicable to the t»x^ 
able years beginning after December 31,1961. 
76 STAT. ] 
PUBLIC LAW 87-408-MAR. 2, 1962 
11 
TITLE III—EEAL ESTATE DEED KECORDATION TAX 
District of co-
. ^~_, 
lumbia Real Estate 
A C l 
Deed 
Recordation 
Tax Act. 
SEC. 301. DEFINITIONS.—^When used in this title, unless otherwise 
required by the context— 
(a) The word "District" means the District of Columbia. 
(b) The word "Commissioners" means the Commissioners of the 
District of Columbia, or their duly authorized agents or representa-
tives. 
(c) The word "deed" means any document, instrument, or writing 
(other than a will and other than a lease), regardless of where made, 
executed, or delivered whereby any real property in the District of 
Columbia, or any interest therein, is conveyed, vested, granted, bar-
gained, sold, transferred, or assigned. 
(d) The words "real property" mean every estate or right, legal or 
equitable, present or future, vested or contingent in lands, tenements, 
or hereditaments located in whole or in part within the District. 
(e) The word "consideration", except as otherwise provided in 
section 304 of this title, means the price or amount actually paid, or 
required to be paid, for real property including any mortgages, liens, 
or encumbrances thereon. 
(f) The word "person" means an individual, partnership, society, 
association, joint stock company, corporation, estate, receiver, trustee, 
assignee, any individual acting in a fiduciary or representative capac-
ity, whether appointed by a court or otherwise, any combination of 
individuals, and any other form of unincorporated enterprise owned 
or conducted by two or more persons. 
(g) The word "deficiency" as used in this title means the amount or 
amounts by which the tax imposed by this title as determined by the 
Commissioners exceeds the amount shown as the tax upon the return of 
the person or persons liable for the payment thereof. 
(h) The word "taxpayer" means any person required by this title to 
pay a tax, or file a return. 
SEC. 302. EXEMPTIONS.—The following deeds shall be exempt from 
the tax imposed by this title: 
1. Deeds recorded prior to the effective date of the enactment of this 
title. 
2. Deeds to property acquired by the United States of America or the 
District of Columbia. 
3. Deeds to property acquired by an institution, organization, cor-
poration, association, or government (other than the United States of 
America or the District of Columbia) entitled to exemption from real 
property taxation under the Act of December 24, 1942 (Public Law 
846, Seventy-seventh Congress, chapter 826, second session), which 
56 stat. io89. 
property was acquired solely for a purpose or purposes which would go^a ?d 47°8(?if^^ 
entitle such property to exemption under said Act: Provided^ That 
a return, under oath, showing the purpose or purposes for which such 
property was acquired, shall accompany the deed at the time of its 
offer for recordation. 
4. Deeds to property acquired by an institution, organization, cor-
poration, or association entitled to exemption from real property 
taxation by special Act of Congress;, which property was acquired 
solely for a purpose or purposes for which such special exemption 
was granted i Provided^ That a return, under oath, showing the pur-
pose or purposes for which such property was acquired, shall accom-
pany the deed at the time of its offer for recordation. 
5. Deeds which secure a debt or other obligation. 
6. Deeds which, without additional consideration, confirm, correct, 
modify, or supplement a deed previously recorded. 
12 
PUBLIC LAW 87-408-MAR. 2, 1962 
[76 STAT. 
Y. Deeds between husband and wife, or parent and child, without 
actual consideration therefor. 
8. Tax deeds. 
9. Deeds of release of property which is security for a debt or other 
obligation. 
SEC. 303. IMPOSITION or TAX.—(a) There is hereby imposed on each 
deed at the time it is submitted to the Commissioners for recordation u 
tax at the rate of one-half of 1 per centum of the consideration for such 
deed: Provided, That in any case where application of the rate of tax 
to the consideration for a deed results in a total tax of less than $1 the 
tax shall be $1. 
(b) Each such deed shall be accompanied by a return under oath in 
such form as the Commissioners may prescribej executed by all the 
parties to the deed, setting forth the consideration for the deed, the 
amount of tax payable, and such other information as the Commis-
sioners may require. 
(c) The parties to a deed which is submitted to the Commissioners 
for recordation shall be jointly and severally liable for payment of 
the taxes imposed by this section: Provided, That neither the United 
States nor the District of Columbia shall be subject to such liability. 
(d) The Commissioners are authorized— 
(1) to prescribe by regulation for reasonable extensions of time 
for the filing of the return required by subsection (b) of this 
section; and 
(2) to waive as to any party to a deed the requirement for the 
filing of a return by such party whenever it shall be determined 
by the Commissioners that a return cannot be filed: Provided, 
That any waiver granted by the Commissioners to a party shall 
not, unless specifically authorized, be deemed to be a waiver as to 
any other party. 
Any waiver made pursuant to this subsection 
shall not affect the requirements of subsection (c) of this section. 
SEC. 304. ABSENCE OF CONSIDERATION.—^Where no price or amount 
is paid or required to be paid for real property or where such price or 
amount is nominal, the consideration for the deed to such property 
shall, for purposes of the tax imposed by this title, be construed to be 
the fair market value of the real property, and the tax shall be based 
upon such fair market value. In any such case, the return required to 
be filed with the deed shall contain such information as to the fair mar-
ket value of the real property as the Commissioners shall require. 
Whenever, in the opinion of the Commissioners, a return does not con-
tain sufficient information as to the fair market value of such real prop-
erty, the Commissioners are authorized to make a determination 
thereof from the best information available. 
SEC. 305. INVESTIGATION BY COMMISSIONERS.—The Commissioners, 
for the purpose of ascertaining the correctness of any return, state-
ment, affidavit, or other document filed pursuant to the provisions of 
this title or pursuant to any regulations of the Commissioners promul-
gated hereunder, or for the purpose of ascertaining the correctness of 
any payment of the tax imposed by this title, or the consideration for 
any deed upon which a tax is imposed, are authorized to examine any 
books, papers, records, or memorandums of any person bearing upon 
such matters and may summon any person to appear and produce 
books, records, papers, or memorandums pertaining thereto and to give 
testimony or answer interrogatories under oath respecting the same, 
and the Commissioners shall have power to administer oaths to such 
person or persons. Such summons may be served by any member of 
the Metropolitan Police Department. If any person having been per-
sonally summoned shall neglect or refuse to obey the summons issued 
as herein provided then, and in that event, the Commissioners may re-
76 STAT. ] 
PUBUC LAW 87-408-MAR. 2, 1962 
13 
port that fact to the United States District Court for the District of 
Columbia, or one of the judges thereof, and said court or any judge 
thereof hereby is empowered to compel obedience 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 memorandums bearing upon the matters to which reference 
is herein made who shall refuse to permit the examination by the Com-
missioners or any person designated by them of any such books, papers, 
records, or memorandums, or who shall obstruct or hinder the Com-
missioners or any person designated by them in the examination of any 
books, papers, records, or memorandums, shall upon conviction thereof 
be subject to the penalties provided in this title. 
SEC. 306. RECORDATION.—Except as otherwise provided in this title, 
no deed shall be recorded by the Commissioners until the return re-
quired by this title shall have been filed, and the tax imposed by this 
title shall have been paid. 
SEC. 307. PRESUMPTIONS AND BURDEN OF PROOF.—For the purpose 
of proper administration of this title and to prevent evasion of the tax 
hereby imposed, it shall be presumed that all deeds are taxable and the 
burden shall be upon the taxpayer to show that a deed is exempt from 
tax. 
SEC. 308. DEFICIENCIES IN TAX.—(a) If a deficiency in tax is de-
termined by the Commissioners, the person liable for the payment 
thereof shall be notified by registered or certified mail of said deter-
mination which shall include a statement of taxes due and given a 
period of not less than thirty days after such notice is sent in which 
to file a protest with the Commissioners and show cause or reason whv 
the deficiency should not be paid. If no protest is filed within sucn 
thirty-day period, the deficiency as determined by the Commissioners 
shall be nnal. If a protest is filed within said period of thirty days, 
opportunity for hearing thereon shall be granted by the Commis-
sioners, and a final decision thereon shall be made as quickly as practi-
cable and notice of such decision, together with a statement of taxes 
finally determined to be due, shall be sent by registered or certified 
mail to the person liable for the payment of the deficiency. 
(b) Any deficiency in tax which has become final in accordance with 
the provisions of subsection (a) of this section shall, if no protest is 
filed, be due and payable within ten days after the expiration of the 
thirty-day period provided in subsection (a) of this section or, if a 
protest is filed, shall be due and payable within ten days after notice 
of the final decision of the Commissioners upon such protest is sent to 
the person liable for payment of the deficiency. 
SEC. 309. PENALTIES AND INTEREST.—(a) In case of any failure 
to make and file a correct return as required by this title within the 
time prescribed by this title or prescribed by the Commissioners in 
pursuance of this title, 5 per centum of the tax imposed by this title 
shall be added to such tax for each month or fraction thereof that such 
failure continues, not to exceed 25 per centum in the aggregate, except 
that when a return is filed after such time and it is shown that the 
failure to file was due to reasonable cause and not due to neglect the 
Commissioners may in their discretion waive, in whole or in part, 
the addition to the tax provided by this subsection. 
(b) The amount added to any tax under subsection (a) of this sec-
tion shall be collected at the same time and in the same manner and 
as a part of the tax unless the tax has been paid before the discovery 
of neglect. 
(c) Interest upon the amount finally determined as a deficiency 
shall be assessed at the same time as the deficiency, and shall be 
collected as a part of the tax, at the rate of one-half of 1 per centum 
14 
PUBLIC LAW 87-408-MAR. 2, 1962 
[76 STAT. 
per month or portion of a month, from the date prescribed for the 
payment of the tax to the date the deficiency is assessed. 
(d) If the time for payment of any part of a deficiency is extended, 
there shall be collected, as a part of the tax, interest on the part of the 
deficiency the time for payment of which is so extended at the rate of 
one-half of 1 per centum per month or portion of a month for the 
period of the extension. 
If a part of the deficiency the time for 
payment of which is so extended is not paid in full, together with all 
penalties and interest due thereon, prior to the expiration of the 
period of the extension, then interest at the rate of one-half of 1 
per centum per month or portion of a month shall be added and 
collected on such unpaid amount from the date of the expiration of 
the period of the extension until it is paid. 
(e) If any part of any deficiency is due to negligence, or intentional 
disregard of rules and regulations but without intent to defraud, 5 
per centum of the total amount of the deficiency (in addition to such 
deficiency) shall be assessed, collected, and paid in the same manner 
as if it were a deficiency. 
(f) If any part of any deficiency is due to fraud with intent to 
evade tax, then 50 per centum of the total amount of the deficiency 
(in additioli to such deficiency) shall be so assessed, collected, and 
paid. 
(g) Where a deficiency, or any interest or additional amounts 
assessed in connection therewith under subsection (c), (e), or (f) is 
not paid in full within the time prescribed by this section, there shall 
be collected as part of the tax interest upon the unpaid amount at the 
rate of one-half of 1 per centum per month or portion of a month from 
the date when such unpaid amount was due until it is paid. 
(h) The Commissioners are authorized at the request of the tax-
payer to extend the time for payment by the taxpayer of the amount 
of the tax imposed by this title, whether determined as a deficiency or 
otherwise, for a period not to exceed six months from the date pre-
scribed for the payment of such tax. 
SEC. 310. COMPROMISE AND SETTLEMENT.— (a) 
Whenever in 
the 
opinion of the Commissioners there shall arise with respect of any tax 
imposed under this title any doubt as to the liability of the taxpayer or 
the collectibility of the tax for any reason whatsoever, the Commis-
sioners may compromise such tax. 
(b) The Commissioners are authorized to enter into a written agree-
ment with any person relating to the liability of such person for 
payment of the tax imposed under this title. Any such agreement 
which is approved by the Commissioners and the taxpayer involved, or 
his authorized agent or representative, shall be final and conclusive 
and—except upon a showing of fraud, malfeasance, or misrepresenta-
tion of a material fact—the case shall not be reopened as to the matters 
agreed upon or the agreement modified; and in any suit or proceeding 
relating to the tax liability of the taxpayer such agreement shall not 
be annulled, modified, set aside, or disregarded. 
(c) Any person who, in connection with any compromise under this 
section or offer of such compromise or in connection with any written 
agreement under this section or offer to enter into any such agreement, 
conceals from any officer or employee of the District of Columbia any 
toaterial fact relating to the tax imposed by this title; destroys, muti-
lates, or falsifies any books, documents, or record; or makes under oath 
any false statements relating to the tax imposed by this title shall, 
upon conviction thereof, be fined not more than $1,000 or imprisoned 
for not more than one year, or both. All prosecutions under this sec-
tion shall be brought in the municipal court of the District of Colum.-
bia, in the name of the District of Columbia, on information by the 
76 STAT. ] 
PUBLIC LAW 87-408-MAR. 2, 1962 
15 
Corporation Counsel of the District of Columbia or any of liis 
assistants. 
SEC. 
311. COMPROMISE OF PENALTIES AND ADJUSTMENT OF I N -
TEREST.—The Commissioners shall have the power for cause shown to 
compromise any penalty which may be imposed under the provisions 
of this title. The Commissioners may adjust any interest, where, in 
their opinion, the facts in the case warrant such action. 
SEC. 312. LIMITATIONS.— (a) Except as otherwise provided in this 
section, the amount of any tax imposed by this title shall be assessed 
within three years after the deed is recorded by the Commissioners and 
no proceeding in court without assessment for the collection of such 
tax shall be begun after the expiration of such period. 
(b) In the case of a false or fraudulent return, with the intent to 
evade tax, the tax may be assessed, or a proceeding in court for collec-
tion of such tax may be begun without assessment, at any time. 
(c) In case of a willful attempt in any manner to defeat or evade the 
tax imposed by this title, the tax may be assessed, or a proceeding in 
court for the collection of such tax may be begun without assessment, 
at any time. 
(d) In the case of failure to file a return, the tax may be assessed, or 
a proceeding in court for collection of such tax may be begun without 
assessment, at any time. 
(e) Where, before the expiration of the time prescribed in this 
section for the assessment of the tax imposed by this title, the Com-
missioners and the taxpayer have consented in writing to its assess- 
' 
ment after such time, the tax may be assessed at any time prior to the 
expiration of the period agreed upon. The period so agreed upon 
may be extended by subsequent agreements in writing made before the 
expiration of the period previously agreed upon. 
(f) The running of the period of limitations provided in this sec-
tion on the making of assessments, or the collection of the tax im-
posed by this title in any manner authorized by law, shall be suspended 
for any period during which the Commissioners are prohibited from 
making the assessment or from collecting said tax, and for ninety 
days thereafter: Provided^ That in any case where a proceeding is 
commenced by a taxpayer in any court in connection with the tax 
imposed by this title, the running of the period of limitations shall 
be suspended for the period of the pendency of- such proceeding and 
for ninety days after the decision of the court shall have become final 
or, if the proceeding shall have been dismissed or otherwise disposed 
of, for a period of ninety days after such dismissal or other disposi-
tion. 
SEC. 313. ADMINISTRATION OF OATHS.—The Commissioners are au- 
« 
thorized to administer oaths and affidavits in relation to any matter 
or proceeding conducted by them in the exercise of their powers and 
duties under this title. 
SEC. 314. APPEAL.—(a) Any person aggrieved by any assessment of 
a deficiency in tax finally determined by the Commissioners under the 
provisions of section 308 of this title may appeal to the District of 
Columbia Tax Court in the same manner and to the same extent as set 
forth in sections 3, 4, 7, 8, 9, 10, 11, and 12 of title I X of the Act 
entitled "An Act to amend the District of Columbia Eevenue Act of 
1937, and for other purposes", approved May 16,1938, as amended and 
52 stat^an. 
as the same may hereinafter be amended. 
(b) The remedy provided in subsection (a) of this section shall not 
be deemed to take away from the taxpayer any remedy which he might 
have under any other provision of law but no suit by the taxpayer for 
the recovery of any part of the tax imposed shall be instituted or main-
tained in any court if the taxpayer has elected to file an appeal with 
D. C. Code 47-
2403 to 47-2411. 
16 
PUBLIC LAW 87-408-MAR. 2, 1962 
[76 STAX 
respect to such tax, or any part thereof, in accordance with the provi-
sions of subsection (a) of this section. 
SEC. 315. REFUNDS AND COLLECTION.—The provisions of section 14 
of title I X of the District of Columbia Revenue Act of 1937, as added 
by the Act of May 16,1938, and as amended by the Act of July 26,1939, 
66 Stat. 546. 
and as added by section 4 of the Act of July 10,1952, and the provisions 
24u.^' ^"'^^ ^'^' of section 1601 and section 1602 of title X V I of the District of 
68 Stat. 119. 
Columbia Public Works Act of 1954 shall be applicable to the tax 
312; 3i3.^°'** '*^" imposed by this title. 
SEC. 316. STAMPS.—The Commissioners are authorized to prescribe 
by regulation such methods or devices, or both, including the use of a 
stamp or stamps, for the evidencing of payment, and the collection of 
the taxes imposed by this title, as they may deem necessary and proper 
for the admmistration of this title. 
SEC. 317. PROMULGATION or RULES AND REGULATIONS.—The Com-
missioners are hereby authorized to prescribe such rules and regula-
tions as they may deem necessary to carry out the purposes of this title. 
SEC. 318. ABATEMENT.—The Commissioners are authorized to abate 
the unpaid portion of any tax due under the provisions of this title, 
or any liability in respect thereof, if the Commissioners determine 
under rule or regulation prescribed by them that the administration 
and collection costs involved would not warrant collection of the 
amount due. 
SEC. 319. ELIMINATION OF FRACTIONAL STAMPS OR DEVICES.—For 
the purpose of avoiding, in the case of any stamps or devices employed 
pursuant to authority of this title, the issuance of stamps or the employ-
ment of devices representing fractional parts of $1, the Commissioners 
are authorized, in their discretion, to limit the denominations of such 
stamps or devices to amounts representing $1 or multiples of $1, and 
to prescribe further that where part of the tax due is a fraction of $1, 
the tax paid shall be paid to the nearest dollar. 
SEC. 320. GENERAL CRIMINAL PENALTY.—^Whoever violates any pro-
vision of this title for which no specific penalty is provided, or any of 
the rules and regulations promulgated under the authority of this title, 
shall be subject to a fine of not more than $1,000, or to imprisonment of 
not more than one year, or to both such fine and imprisonment. Pros-
ecutions for violations of this title shall be on information filed in 
the municipal court for the District of Columbia in the name of the 
District of Columbia by the Corporation Counsel or any of his assist-
ants, except for such violations as are felonies, and prosecutions for 
such violations as are felonies shall be by the United States attorney 
in and for the District of Columbia, or any of his assistants. 
SEC. 321. CRIMINAL PENALTY AS TO STAMPS.— (1) Any person who, 
with intent to defraud, alters, forges, makes, or counterfeits any stamp, 
or other device prescribed under authority of this title for the collec-
tion or payment of any tax imposed by this title, or sells, lends, or has 
in his possession any such altered, forged, or counterfeited stamp, or 
other device, or makes, uses, sells, or has in his possession any material 
in imitation of the material used in the manufacture of such stamp, or 
other device; or 
(2) Fraudulently cuts, tears, or removes from any deed, parch-
ment, paper, instrument, writing, or article, upon which any tax is im-
posed by this title, any adhesive stamp or the impression of any stamp, 
die, plate, or other article provided, made, or used in pursuance of 
this title; or 
(3) Fraudulently uses, joins, fixes, or places to, with, or upon any 
deed, parchment, paper, instrument, writing, or article, upon which a 
tax is imposed by this title, 
, 
76 STAT. ] 
PUO^IC LAW 87-408-MAR. 2, 1962 
17 
(a) any adhesive stamp, or the impression of any stamp, die, 
plate, or other article, which has been cut, torn, or removed from 
any other deed, parchment, paper, instnmient, writing, or article 
upon which any tax is imposed bv this title; or 
(b) any adhesive stamp or the impression of any stamp, die, 
plate, or other article of insufficient value; or 
(c) any forged or counterfeited stamp, or the impression of any 
forged or counterfeited stamp, die, plate, or other article; or 
(4) (a) Willfully removes, or alters the cancellation or defacing 
marks of, or otherwise prepares, any adhesive stamp, with intent to 
use, or cause the same to be used, after it has already been used; or 
(b) knowingly or willfully buys, sells, offers for sale, or gives away, 
any such washed or restored stamp to any person for use, or Knowingly 
uses the same; or 
(c) knowingly and without lawful excuse (the burden of proof of 
such excuse being on the accused) has in possession any washed, re-
stored, or altered stamp, which has been removed from any deed, 
parchment, paper, instrument, writing, package, or article; 
shall be guilty of a felony and, upon conviction thereof, shall be fined 
not more than $5,000, or imprisoned not more than three years, or both. 
SEC. 322. DISPOSITION OF FUNDS.—All moneys collected under this 
title shall be deposited in the Treasury of the United States to the 
credit of the general fund of the District of Columbia. 
SEC. 323. SEPARABILITY CLAUSE.—If any provision of this title, or 
the application thereof to any person or circumstances, is held invalid 
the remainder of this title, and the application of such provision to 
other persons or circumstances, shall not be affected thereby. 
SEC. 324. APPROPRIATIONS.—There are hereby authorized to be ap-
propriated such amounts as may be necessary for the carrying out of 
the provisions of this title, including the use of stamps or other devices 
for evidencing payment of the tax imposed by this title. 
SEC. 325. EFFECTIVE DATE.—The provisions of this title shall take 
effect on the first day of the first month which begins on or after the 
sixtieth day after the enactment of this Act. 
SEC. 326. SHORT TITLE.—This title may be cited as the "District of 
Columbia Real Estate Deed Recordation Tax Act". 
TITLE IV—AMENDMENTS TO T H E DISTRICT OF COLUM-
BIA ALCOHOLIC BEVERAGE CONTROL ACT 
SEC. 401. Clauses (4) and (5) of subsection (a) of section 23 of the 
District of Columbia Alcoholic Beverage Control Act (D.C. Code, sec. 
25-124) are each amended by striking out "$1.25" and inserting in lieu 
70 stat. si. 
thereof "$1.50". 
SEC. 402. The amendments made by this title shall take effect on the 
Effective date, 
first day of the first month which begins on or after the thirtieth day 
after the date of enactment of this Act. 
TITLE V—AMENDMENTS TO WATER RENT RATES AND 
SANITARY SEWER SERVICE CHARGES 
SEC. 501. Section 101 of title I of the District of Columbia Public 
Works Act of 1954 (68 Stat. 101; sec. 43-1520c, D.C. Code) is amended 
by inserting the subsection designation " ( a ) " immediately after "SEC. 
101", and by adding to such section the following subsection: 
"(b) Notwithstanding the provisions of subsection (a) of this 
section, the Commissioners are authorized, in their discretion, to 
increase the rates charged by the District for water and water services 
furnished by the District water supply system: Provided^ That no 
78135 0-63—5 
18 ; 
PUBLIC LAW 87-408-MAR. 2, 1%2 
[76 STAT. 
such increase shall exceed 25 per centum of the rate or rates in effect 
on January 1,1961." 
SEC. 602. Section 207 of title I I of such Act (sec. 43-1606, D.C. 
68 Stat. 106. 
Code) is amended by striking "60 per centum" wherever it occurs in 
such section and in each such instance inserting in lieu thereof "75 per 
centum". 
SEC. 503. Section 208 of title I I of such Act (sec. 43-1607, D.C. 
Code) is amended by adding thereto the following new subsection: 
"(c) If at any time, or from time to time, the Commissioners shall 
change the established sanitary sewer service charge, the sanitary 
sewer service charge for any period beginning prior to any such change 
and ending thereafter shall be prorated on a monthly basis, in accord-
ance with the established charges prevailing in the respective periods." 
Effective date. 
SEC. 504. The provisious of this title shall become effective on the 
first day of the third month which begins after the date of enactment 
of this Act. 
TITLE VI—AMENDMENTS TO T H E DISTRICT OF COLUM-
BIA MOTOR VEHICLE PARKING FACILITY ACT OF 
1942 
SEC. 601. Section 7 of the District of Columbia Motor Vehicle Park-
56 Stat. 93. 
ing Facility Act of 1942 is amended to read as follows: 
808! ^' ^°^^ ^^ 
"SEC. 7. All fees and other moneys collected under this Act, includ-
ing all fees collected pursuant to section 11 of the Act entitled 'An 
Act making appropriations to the government of the District of 
Columbia and other activities chargeable in whole or in part against 
the revenues of such District for the fiscal year ending June 30,1939, 
and for other purposes', approved April 4, 1938 (District of Columbia 
52 Stat. 192. 
Codc, sec. 40^616) .and the Act entitled 'An Act to authorize the Com-
missioners of the District of Columbia to provide for the parking of 
automobiles in the Municipal Center', approved June 6, 1940 (54 Stat. 
D. c. Code 40- 241), and all moneys derived from the sale or assignment of any 
property, real or personal, shall be deposited in a special account 
within the highway fund established in the first section of the Act 
entitled 'An Act to provide for a tax on motor-vehicle fuels sold within 
the District of Columbia, and for other purposes', approved April 23, 
43 Stat. 106. 
1924, as amended (District of Columbia Code, sec. 47-1901). 
Moneys 
deposited in such special account shall be available, first, to defray 
the expenses of enforcing laws, rules, and regulations relating to the 
parking of vehicles in the District of Columbia; second, to defray the 
expenses of operating parking facilities under this Act; third, for the 
acquisition, creation, and operation of parking facilities exempt from 
section 10 of this Act; and fourth, for the maintenance of highways 
within the District of Columbia, including the removal of snow and 
ice therefrom, and the purchase or rental of necessary equipment." 
SEC. 602. The first sentence of section 8 of the District of Columbia 
D. c. Code 40- Motor Veliicle Parking Facility Act of 1942 is amended to read as fol-
lows : "The Commissioners shall include in their annual budget such 
amounts as may be required from the highway fund established in the 
D. c. Code 47- first sectiou of the Act of April 23, 1924, for the purpose of carrying 
out the provisions of this Act." 
SEC. 603. The District of Columbia Motor Vehicle Parking Facility 
D. c. Code 40- Act of 1942 is amended by renumbering section 10 thereof as section 
11 and by inserting immediately following section 9 the following 
new section: 
"SEC. 10. Notwithstanding any provision of this Act, no real prop-
erty shall be acquired under the authority of this Act for use as a 
604a 
809 
1901. 
801 
76 STAT. ] 
PUBLIC LAW 87-410-MAR. 3, 1962 
19 
parking facility on or after the date of enactment of this section, and 
the Commissioners and the agency are authorized to operate and main-
tain only those parking facilities which have been established prior 
to the date of enactment of this section. 
No such existing parking 
facility shall be expanded or otherwise altered except to the extent as 
ma^ be necessary to permit its continued operation in the same manner 
as it was being operated immediately before the date of enactment of 
this section. This section shall not apply to (1) any parking facility 
which is limited to use by officers and employees of the Governments 
of the United States or of the District of Columbia by reason of their 
employment by any such Government, (2) any fringe parking facility, 
and (3) any parking facility located on property of the District of 
Columbia beneath any elevated portion of a public highway." 
SEC. 604. All fees and other moneys which have been deposited in 
the special account of the Treasury of the United States before the 
date of enactment of this title to the credit of the District of Columbia 
in accordance with section 7 of the District of Columbia Motor Vehicle 
Parking Facility Act of 1942 are hereby transferred to the special 
account established in the highway fund by the amendment made to 
section 7 of such Motor Vehicle Parking Act of 1942 by section 601 
of this title, and such funds shall be available for the purposes 
provided in such amendment to such section 7. 
Approved March 2, 1962. 
N o n a p plicabil-
ity. 
T r a n s f e 
funds. 
o f 
D. 
808. 
C. Code 40-
Public Law 87-409 
AN ACT 
To reimburse the city of New York for expenditure of funds to rehabilitate slip 
7 in the city of New York for use by the United States Army. 
Be it enacted hy the Senate and House of Re^yresentatives of the 
United States of America in Congress assemhled^ That the Secretary 
of the Treasury is authorized and directed to pay, out of any money 
in the Treasury not otherwise appropriated, to the city of New York 
the sum of $8,872.56. The payment of such sum shall be in full settle-
ment of all claims of the said city of New York against the United 
States for reimbursement for actual expenses borne by the city of New 
York in excess of $100,000 for its allotted share in the rehabilitation of 
slip 7 in the city of New York for the use of the United States Army, 
and such rehabilitation inured to the benefit of the L^nited States: 
Provided^ That no part of the amount appropriated in this Act shall 
be paid or delivered to or received by any agent or attorney on account 
of services rendered in connection with this claim. 
< 
, 
Approved March 3, 1962. 
•• 
March 3, 1962 
[H. R. 74] 
New York City. 
Reimbursement, 
Public Law 87-410 
AN ACT 
To amend subsection (h) of s;>ction 124 of the Agricultural Enabling Amendments 
Act of 1961. 
March 3, 1962 
[H. R. 8842] 
Be it enacted by the Senate and House of Representatives 
of the 
Ignited States of America in Congress assembled^ That subsection (h) 
of section 124 of the Agricultural Enabling Amendments Act of 1961 
be amended by striking, following the word "subsection", "(a) or", 
and striking out the words "diverted acres" and inserting in lieu 
tliereof "acres diverted from the 1962 allotment". 
Approved March 3, 1962. 
Wheat storage. 
75 Stat. 300. 
7 u s e 1334 note.