Page:United States Statutes at Large Volume 45 Part 1.djvu/1278

 SEVENTIETH CONGRESS. SEss. II. C$. 259. 1929 . 1227 Dece mber 31. The tax so ass essed shall c onstitute the personal- property tax on such vehicles for the ensuing calendar year, and no motor vehicle registration tag for any tax year shall be issued for motor vehicles subject to taxation on January 1 each year by the District of Columbia until the amount of such tax has been paid in full : Provided, That this section shall not apply to motor vehicles constituting the stock in trade of dealers, which shall be taxed as now provided by law. The Commissioners of the District of Columbia shall make such rules and regulations as may be necessary or desir- able to enforce the provisions of this section. SEC. 4. Section 2 of the Act of Congress of July 3, 1926, entitled "An Act to amend sections 5 and 6 of the Act of Congress making appropriations to provide for the District of Columbia for the fiscal year ending June 30, 1903, approved July 1, 1902, and for other purposes," be, and the same is hereby, amended so as to read as follows " SEC . 2 . Any person maintaining a place of abode in the District of Columbia on the 1st day of July of a taxable year, and for the three months prior thereto, shall be considered as a resident for the p urpose of as sessme nt on intan gible prope rty wherever located, unless evidence shall be submitted to the assessor of the District of Columbia, satisfactory to him, that such intangible personal property or the income thereof is taxed to said person in some other jurisdic- tion, or that the assets of a corporation or association represented by shares or certificates constituting such intangible personal property are taxed by the State in which such corporation or association is cha rtered or org anized and in which such pe rson has a le gal resi- dence, in lieu of a tax upon such shares or certificates : Provided, That Cabinet officers and persons in the service of the United States Government elected for a definite term of office shall not be considered as residents of the District of Columbia for the purposes of this section ." Vol.44, p . 833, amend- SEC . 5 . Section 5 of the said Act of 1926 is hereby amended to read eds as follows : Taxes, except motor " SEC. 5. Real-estate taxes and personal taxes of all kinds except- vehicle, payable semi- annually in September ing the tax on motor vehicles as herein provided, shall hereafter be and Marc h. payable semiannually in equal installments in the months of Sep- tember and March. If eit her of s aid inst allm ents on real or per- sonal property shall not be paid within the months when the same is due, said installments shall thereupon be in arrears and delinquent, and there shall be added and collected with said tax a penalty of 1 per centum per month upon the amount thereof for the period of such delinquency, and such installment or installments, with the penalties thereon, shall constitute a delinquent tax to be collected in the man- ner now provided by law. " If any person neglects or refuses to file a return of personal prop- erty as required by law, and the assessor certifies to the Board of Comm issi oner s th at, in h is o pini on, the best inf orma tion obt aina ble does not afford a satisfactory basis for assessment, the Board of Commissioners may, by petition to the Supreme Court of the District of Columbia for mandamus against such person, compel the filing of a sworn return, and in such case the court shall require the person at fault to pay all expenses of the proceeding ." SE C. 6. Section 6 of the said Act of 1926 is hereby amended to read as follows " SEC. 6 . That beginning July 1, 1930, returns of all personal property other than automobiles shall be made in the month of July in the fiscal year in which the assessment is levied and the value of such property shall be made as of the first day of that month except that merchants shall continue to return their average stock in trade 5483 5°-2 9-rT 1 	 81 Tax a personal-prop- erty tax, and no regis- tration tax to be issued unt il tax paid . Proviso . Not app li cab le to dealers' stock . Intangible property tax . Vol .44, p . 833, amend ed. Persons with place of abode in the District July 1, and three mo nths prior deemed residents for assess- ment. Exceptions . Proviso . Cabinet officers and elected persons not included as residents . Mandamus may be sought to compel filing of sworn return of per- sonal property, if re- fused, and satisfactory assessment not obtain- able. Vol. 44, p. 833, amend- ed. Returns of personal property except auto- mobiles to be made in July, as of first of th at month.

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