Page:United States Statutes at Large Volume 52.djvu/399

 PUBLIC LAWS-CH. 223 -MAY 16, 1938 Furnishing tax- payer with copy of his return. Publication of sta- tistics. Official inspection. Penalty for viola- tion. 60 Stat. 676. Tax rate on insur- ance companies. In lieu of other taxes; exceptions. "Net premium re- ceipts or consideration received" defined. Marine insurance excluded. 42 Stat. 401 . Motor vehicle fuel tax Act, amendment. 43 Stat. 106; 50 Stat. 677. Term "highways" defned. 43 Stat. 106; 50 Stat. 677. "Improvement" de- fined. court may require the production of and may admit in evidence so much of such returns or the facts shown thereby as are pertinent to the action or proceeding, and no more. Nothing herein contained shall be construed to prohibit the delivery to a taxpayer or his duly authorized representative of a certified copy of any return filed by him in connection with his tax, nor prohibit the publication of statis- tics so classified as to prevent the identification of particular returns and the items thereof, or the inspection by the corporation counsel of the District of Columbia or any of his assistants of the return of any taxpayer who shall bring action to set aside or review the tax based thereon, or against whom an action or proceeding has been instituted for the collection of a tax or penalty and failure to file any return or schedule required by law. Any violator of the provisions of this sec- tion shall be subject to the punishment provided by section 10 of this title." SEC. 2 . Section 6 of title II of such Act is amended to read as follows: "SEC. 6 . All such companies, including companies which issue annuity contracts, shall also pay to the collector of taxes of the District of Columbia a sum of money as taxes equal to 2 per centum of their policy and membership fees and net premium receipts or consideration received on all insurance and annuity contracts on risks in the District of Columbia, said taxes to be paid before the 1st day of March of each year on the amount of such income for the year ending December 31, next preceding. Such tax shall be in lieu of all other taxes except (1) taxes upon real estate and (2) fees and charges provided for by the insurance laws of the District including amendments made to such laws by this title. "'Net premium receipts or consideration received' means gross premiums or consideration received less the sum of the following: "1. Premiums received for reinsurance assumed and premiums or consideration returned on policies or contracts canceled or not taken. "2. Dividends paid in cash or used by the policyholders in pay- ment of renewal premiums. "Nothing contained in this section or in section 1 or 7 of this title shall apply with respect to marine insurance written within the said District and reported, taxed, and licensed under the provisions of the Act entitled 'An Act to regulate marine insurance in the District of Columbia, and for other purposes', approved March 4, 1922, as amended." SEC. 3 . (a) Section 2 of the Act of Congress entitled "An Act to provide for a tax on motor vehicle fuels sold within the District of Columbia and for other purposes", approved April 23, 1924, as amended by paragraph B of section 2 of title III of the District of Columbia Revenue Act of 1937, is amended by striking out sub- paragraph (f) and substituting in lieu thereof the following: "(f) The term 'highways' means the right-of-way of streets, avenues, and roads, bridges, viaducts, underpasses, drainage struc- tures, guard rails, signs, signals, curbing, and dikes, fills, and retain- ing walls necessary to support or protect the highway." (b) Section 2 of the Act of Congress entitled "An Act to provide for a tax on motor vehicle fuels sold within the District of Columbia and for other purposes", approved April 23, 1924, as amended by paragraph B of section 2 of title III of the District of Columbia Revenue Act of 1937, is further amended by adding thereto a new subparagraph as follows: "(j) The term 'improvement' means the betterment of a highway by construction, reconstruction, or resurfacing." 358 [52 STAT.

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