Page:United States Statutes at Large Volume 32 Part 1.djvu/684

 618 FIFTY-SEVENTH CONGRESS. Sess. I. Ch. 1352. 1902. dian, or trustee holding personal property in trust liable to taxation hereunder, shall, within thirt days after the last publication of said advertisement, as aforesaid, fill out the proper blan s in said schedule with a full and true statement, as in this section hereinbefore required, and make and sign an afiidavit to the truth thereof, as aforesaid, before the assessor or one of the other members of the said board of personal-tax appraisers, and the members of the said board are hereby authorized to administer such and all oaths in connection with their duties as assessor and a praisers without charge, or before anygierson A¤¤¤¤¤¤*— authorized by law to adliiinister oaths; and the address in the istrict of Columbia of the person, corporation, or company making affidavit shall in each case be given below his, its, or their signature, and thereplpon said board of personal—tax appraisers, or any one of the members ereof, shall assess said property at its fair cash value, and enter the same in the columns upon said blanks provided for that purpose, and the amount thus ascertained shall be entered upon the books for taxation for the fiscal year beginning July first, nineteen hundred and two, §,°’T,j’,_,'T"{';·,0, ,,,1,,,,, and each fiscal year thereafter: Provided, That if any person, firm, ¤>¤¤k¤r¤¢¤r¤¤- association, corporation, company, administrator, executor, guardian, or trustee shall fail to make and deliver to the assessor or one of the said ap raisers, within thirty days after the date of the last advertisement of) the notice hereinbefore required, the schedule of his or its said personal property, owned, held in trust, or otherwise, as provided for in this section, then the said board of personal-tax appraisers hereinbefore provided for shall without delay, from the best information they can procure, make an assessment against such person, firm, associatio_n, corporation, com y, administrator, executor, guardian, or trustee, to which they shalluddd twenty per centum thereof: 1’5·o·m'ded _ ,j?,f,$f,,_““` further That if the said board of personal-tax appraisers be not satisfied as to the correctness of the return of personal property ` made by any person, firm, association, corporation, company, administrator, executor, guardian, or trustee, said board may reject said return, and said board, or any one of the members thereof, may, from the best information he or they can procure, or by making such an examination of the personal property as may be practicable, assess the same in such amount as may to him or them secm just: and notice of the rejection of the sworn return shall be given to the party inter- A”°‘l· ested by caving the same at the address given in said return, and in all such cases there shall be a right of appeal from the action taken by said ap raisers to the board of personal-tax appeals, hereinafter provided dir, or to their successors in office, within fifteen da *s after deliver of said notice of rejection as aforesaid: And provirled fm-- ,,,j.°,,°§“"’ ""` ""’° "” Mer, That if any person, firm, association, co ration, compan , administrator, executor, guardian, or trustee shdlllo make a false ath- ‘ davit touching the matters herein provided for, he or they shall be deemed guilty of pe `ury, and upon conviction thereof shall be subject "'°*·“*·P· ***9- to the penalties for that offense now provided by section eight hun- R te on _ I dred and fifty-eight of the Code of the District of Columbia. p,,,;,,,,,, ‘°°"°"" PAR. 2. On al tangible personal property, assessed at a fair cash value (over and above the exemptions provided in this section), including vessels, ships, boats, tools, implements, horses, and other animals, carriages, wagons, and other vehicles, there shall be paid to the collector of taxes of the District of Columbia one and one-half per centum umm in ml on the assessed value thereof. merchandise. M Pan. 3. Dealers in general merchandise of every description shall my to the collector of taxes of the District of Columbia one and onelf per centum on the average stock in trade for the preceding year. y,§§#,°,‘?f,“°'§,f,,,‘g,,2',Q'f,,l‘, After the passage of this Act it shall be unlawful for any person or ¤¤¤*¤¤ persons entering the District of Columbia subsequent to June thirtieth in each year, and establishing a place of business for the sale of goods,