Page:United States Statutes at Large Volume 44 Part 2.djvu/873

 s1x·rY-N1NrH oomasss. sm. 1. cs. vas. me. 833 the Act of Congress  ap ro riations to rovide for the B°•¤* °‘ ••***°*¤' expenses of the government o the  of Columbia for the fiscal v¤1.a2§p.m,•m¤¤¤— year ending June 30, 1903, approved Jul _ 1, 1902, is hereby amended "gmwmmauw so as to provide that the permanent  of assistant assessors •**- referred to therein shall consist of eixmembers instead of five mem~_ _ bers; and the assessorof the District of Columbia shall designate a_£g’¢=*:_fg>¤•pg$ three of thvmeanbers of said board for the assessment of real estate, mmm. and the three other members of said board to asses personal prop- erty, in accordance with law; all members of saidboard, together ,mB°?,_ °' °‘¤°*““· with the assessor of the District of Columbia, as chairman, shall ° constitute the board of equalization and review of real-estate assess- ments, and also the board of personal tax appeals. Sno. 2. That any person maintaining ·a place of abode in the ,,§{"“°'“"° ¤"°¥’”*’ District of Columbia on January 1 of any year, and for six months P?;·¤<>&• (gag or more prior theretojshall be considered a resident of the District of {Eiga sites ze. Columbia for the Eigpose of taxation on his intangible personal property wherever ted, unless evidence shall be su mitted to the Hmmm. assessor of the District of Columbia, satisfactory to him, that such intangible personal propergy or the income thereof is taxed to said person in some other juri `ction, or that the assets of a corpora- tion or association represented by shares or certificates constituting such intangible personal property are taxed by the State in whic such corporation or association is chartered or organized and in which such person has a legal residence, in lieu of a tax u such shares or certificates: Provided, That Cabinet officers and rsons  cm", md in the service of the United States Government elected for a ggfinitc 333;* _r;¤¤¤¤¤ ¤g i¤- term of office shall not be considered as residents of the District of ` Columbia for the purposes of this section. sm. 3. That section 5 or me said Act or July 1 1902, hereinbefore ,,,,·;3i,;*;;*,,=;,·*,,,,,,~#2,;·,2·,; referred to, is hereby amended by providing that in addition to ;g¤$ he the annual assessment of all real estate made on or prior to July 1 ° W"' of each year there shall be added a list of all new buildings erected or under roof prior to January 1 of each year, in the same manner as provided by law for all annual additions; and the amounts ,,,§‘,‘l"°° ‘° °°"‘“" thereof shall be added as assessments for the second half of the then current ear payable in the month of March. The board of equalizer- p,§;:*¤¤ ¤' °°¤· tion andy review, hereinbefore referred to, shall hear such complaints ` as may be made in respect of said assessments for the second half of said year and determine said complaints between the first and third Monde. s of January of the same year. Sno. 4. Tllat hereafter all real estate and personal property in b,°]§‘;,{’,‘°,§’§',jli°‘J{,u‘QT the District of Columbia sulpect to taxation shall be listed and °d"¤l·32-¤—°*°»·¤¤¤¤· assessed at not less than the ull and true value thereof in lawful ` mone . Sag 5. That all taxes of whatever nature provided for in section ,,,?,,‘7f,‘}Q’F,,*,{‘g,,'§‘§",; 8 of the above·mentioned Act of July 1, 1902, and all real emits md M·*°¤· taxes shall be payzble semiannually in equal installments in the months of Septem r and March, and if either of said installments shall not be paid within the months when due and payable said installment shall thereu be in arrears and delinquent, and there shall then be added, to gncollected with auch tax, a nalty at the rate of. 1 per centum per month upon the amount tlifreof for the period of such delinquency, and the whole shall constitute a delin~ guelif tax to be dealt with and collected in the manner now provided y w. ~ Sm. 6. That the returns of all personal plroperty provided for in pr§;_§g':~" °‘ *’°"’°‘"‘* section 6 of the said Act of July 1, 1902, s al be made during the month of March in the fiscal year preceding the one under which the amesmnent is to be levied, and, except as otherwise provided by 43892*-27--es