Page:United States Statutes at Large Volume 53 Part 2.djvu/624

 PUBLIC LAWS-CH. 367-JULY 26, 1939 Payment to collec- tor and receipts. Tax a personal debt; priority, collection. etc. Information from Federal Bureau of Internal Revenue. (e) PAYMENT TO COLLECTOR AND RECEIPTS.- The tax provided under this title shall be collected by the collector and the revenues derived therefrom shall be turned over to the Treasury of the United States for the credit to the District in the same manner as other revenues are turned over to the United States Treasury for the credit to the Dis- trict. The collector shall, upon written request, give to the person making payment of any income tax a full written or printed receipt therefor. TAX A PERSONAL DEBT SEC. 27. Every tax imposed by this title, and all increases, interest, and penalties thereof, shall become, from the time it is due and pay- able, a personal debt, from the person or persons liable to pay the same to the District, and shall be entitled to the same priority as other District taxes, and the taxes levied hereunder and the interest and penalties thereon shall be collected by the collector of taxes in the manner provided by law for the collection of taxes due the District on personal property in force at the time of such collection. INFORMATION FROM THE BUREAU OF INTERNAL REVENUE SEC. 28. The Bureau of Internal Revenue of the Treasury Depart- ment of the United States is authorized and required to supply such information as may be requested by the Commissioners relative to any person subject to the taxes imposed by this title. ASSESSOR TO ADMINISTER Duties ofassessor. SEC. 29. (a) DUTIES OF ASSESSOR.- T he assessor is hereby required to administer the provisions of this title. The assessor shall prescribe forms identical with those utilized by the Federal Government, except to the extent required by differences between this title and its appli- cation and the Federal Act and its application. He shall apply as far as practicable the administrative and judicial interpretations of the Federal income-tax law so that computations of income for pur- poses of this title shall be, as nearly as practicable, identical with the calculations required for Federal income-tax purposes. As soon as practicable after the return is filed the assessor shall examine it and shall determine the correct amount of the tax. special returns. (b) STATEMENTS AND SPECIAL RETURNS.- Every taxpayer liable to any tax imposed by this title shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations as the Commissioners from time to time may pre- scribe. Whenever the assessor judges it necessary he may require any taxpayer, by notice served upon him, to make a return, render under oath such statements, or keep such records as he deems sufficient to show whether or not such taxpayer is liable to tax under this title and the extent of such liability. boExaination ofts (c) EXAMINATION OF BOOKS AND WITNESSES.-The assessor, for the purpose of ascertaining the correctness of any return filed hereunder, or for the purpose of making an estimate of the taxable income of any taxpayer, is authorized to examine any books, papers, records, or memoranda of any person bearing upon the matters required to be oroeduction of ree- included in the return and may summon any person to appear and produce books, records, papers, or memoranda bearing upon the mat- ters required to be included in the return, and to give testimony or answer interrogatories under oath respecting the same, and the assessor shall have power to administer oaths to such person or m mons,' testi- persons. Such summons may be served by any members of the Metro- politan Police Department. If any person having been personally 1100 [53 STAT.

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