Page:United States Statutes at Large Volume 50 Part 1.djvu/710

 75 TH CO NGRESS, 1ST SESSION-CH. 690-AUGUST 17, 1937 SFc.5. The personal representative of the decedent shall collect from each beneficiary entitled to a. distributive share or legacy the tax imposed upon such distributive share or legacy in section 1 here of, and if the said b eneficiary shall neg lect or fa il to pay the same within fifteen months after the date of the death of the decedent such personal representative shall, upon the order of the District Court of the United States for the District of Columbia, sell for cash so much of said distributive share or legacy as may be necessary to pay said tax and all the expenses of said sale. SEC. 6. The bond of the personal representative of the decedent shall be liable for all taxes and penalties assessed under this title Provided, That in no case shall the bond or the personal representa- tive be liable for a greater sum than is actually received by him. SEC. 7. E very pe rson en titled to rec eive pr operty taxable under section 1 hereof which property is not under the control of a personal rep resentativ e, and is over $1,00 0 in value shall, wit hin sixty days after the death of the decedent, report under oath to the assessor, on forms provided for that purpose, an itemized schedule of all property (real, personal, and mixed) received or to be received by such person ; the market value of the same at the time of the death of the decede nt and the relations hip of suc h person to the deced ent ; and any other information which the assessor may require. The tax on the transfer of any such property shall be paid by such person to the collector of taxes within six months after the date of the death of the decede nt. SEC. 8 . The register of wills of the District of Columbia shall report to the assessor on forms provided for the purpose every qualification in the Di strict of Colu mbia up on the estate of a d ecedent. Such report shall be filed with the assessor at least once every month, and shall contain the name of the decedent, the date of his death, the name and address of the personal representative, and the value of the estate, as shown by the petition for administration or probate. SEC. 9. The Commissioners of the District of Columbia shall have supervision of the enforcement of this title and shall have the power to make such rules and regulations, consistent with its provisions, its may be necessary for its enforcement and efficient administration and to provide for the granting of extension of time within which to perform the duties imposed by this title. The assessor shall deter- mine all taxes assessable under this title and immediately upon the dete rmination o f same, sh all forwar d a statem ent of the taxes det er- mined to the person or persons chargeable with the payment thereof and shall give advice thereof to the collector of taxes. Any person dissatisfied with such determination either as to value or the amount of tax imposed, may, within thirty days after such determination, appeal to the Board of Personal Tax Appeals. Upon hearing, said Board may affirm, modify, or set aside the determination of the assessor. The Board of Personal Tax Appeals is authorized to convene at such times as may be necessary to exercise its functions under this section. The assessor of the District of Columbia is hereby authorised and empowered to summon any person before him or any member of the boar d of assist ant assess ors or the Board of Personal T ax Appeals to give testimony on oath or affirmation or to produce all books, records. pape rs, documen ts, or oth er legal e vidence as to any ma tter relat ing to this title, and the assessor or any member of the board of assistant assessors or Board of Personal Tax Appeals is authorized to admin- ister oaths and to take testimony for the purposes of the administra- tion of this title. Such summons may be served by any member of the Metropolitan Police Department. If any person having been personally summoned shall neglect or refuse to obey the summons 685 Collection of dis- tributive share. Liability of bond for assessments. Proviso. Limitation. Designated proper- ty not under control of personal repre=enta- tive ; report. Payment of tax. Monthly report o f n ames of deceden ts, etc ., by register of aills. Administration, r ules, etc. Determination of as sessable taxes. Appeal. h earing ; dec ision . Testimony ; produe- tion of books, records, etc .