Page:United States Statutes at Large Volume 33 Part 1.djvu/652

 564 FIFTY-EIGHTH ooivenass. sm. II. cn. 1815. 1904. unexpired portion of the fiscal year at the same rate as other lpersonal nam, taxes are levied: I’r0m'ded, That this shall not apply to vesse s, ships, E°°°°°"°“‘ or boats if it shall be made to appearcby ailidavit that any vessel, ship, or boat has been assessed for taxation and the taxes paid elsewhere. Reassessment. "The assessor is hereby authorized to reassess said stock whenever S•:·i¤ir<=> fur unpaid in his judgment it has been undervalued. The goods, wares, and °"°”` merchandise of any person or persons who shall fail to pay the tax required by this paragraph within three days after beginning business shall be subject to distraint, and it shall be the duty of the assessor to place bills therefor in the hands of the collector of taxes. who shall mx-,,0 seize sufficient of the goods of the delinquent to satisfy said tax: Pw- P IL vided, That said owner shall have the right of redemption within thirty days on payment of said tax, to which shall be added a penalty of one per centum, together with the costs of seizure. The collector shall sell such goods as are not redeemed at public auction, after advertisement for the three days preceding said sale." ¤¤g¤:£§kg·£_¤tgg That that part of the proviso in paragraph five, section six, relating Edna. P to street railroads "sha l be construed to mean that all street railroa companies shall pay four per centum xr annum on their gross receipts withen the District of Columbia and o er taxes as provided by existing law. TM 0** WP] ¤¤¤*°**· Strike out ra h six of section six and substitute followin ui·`iiil°pizii1°S;iddiilé, therefor: "All¤blol§pallies, incorporated or otherwise, who guaranteg ‘““°“d°°‘ the fidelity of any individual or individuals, such as bonding companies, _ and all companies who furnish abstracts of titles to real propert, or who insure real estate titles, sh_all pay to the collector of taxes ofy the District of Columbia one and one-half per centum of their gross receipts in the District of Columbia." In section six, at the end of paragraph seven, add- _ S°'i¤8¤"°¤¥*¤¤°d "That hereafter, be 'nning with the iiscal year commenein Jul ongross earnings1a . gl . . g . y inzei-mmaeponwm. first, nineteen hundred and four, mcorporated savm banks paying ,,,,ll,‘{};M°f’ p' 619* interest to their depositors shall, through their presidznt or cashier, make report under oath to the board of personal tax appraisers on or before the first day of August in each year as to the amount of their gross earnings, less the amount paid as interest to their depositors for the preceding year endin June thirtieth, and shall pay thereon to the collecto; of taxes of the %)istrict of Columbia four per centum per annum. In section six the proviso of paragraph eight is hereby amended so as to read as follows: m'f(_s= ¤¤ ¢·¤r¤¢¤i "I’rm>z’dcd, That nothing in this paragraph contained shall be con- Business mmpimgm strued toincludebusinesscompnnies which, by reason of or in addition to iiisiiiiiil iiili dlliiilfii incorporation receive no special franchise or privilege: but all such mi.", ,,_, M corporations shall be rated, assessed. and tuxet as individuals conductmem.-.i_" P`' ing business in similar lines are rated, assessed, and taxed." f Section six, paragraph nine, is hereby amended so as to read as o ows: Bflldln ****0** "Buildin¤¤ i·i<>·ii· ;tSectond Libraries, schoolbooks, wearing apparel, and all family po rai s. _ In section six, at the end of paragraph twelve, add- ¥L`{""§'·_$:° ‘,§‘f"°‘(2,_ "Thut hereafterwhen the collector of taxes shall distrain any goods aforesaid Act, approved July iirst, nineteen hundred and two, the goods and chattels so seized shall be kept in a safe and convenient
 * g°£,*zli_ and chattels in order to enforce payment of taxes levied under the