Page:United States Statutes at Large Volume 53 Part 2.djvu/631

 53 STAT.] 76TH CONG. , 1 ST SESS.-CH. 367-JULY 26, 1939 (17) The word "include", when used in a definition contained in this title, shall not be deemed to exclude other things otherwise within the meaning of the term defined. (18) The word "Commissioners" means the Commissioners of the District of Columbia or their duly authorized representative or representatives. (19) The word "District" means the District of Columbia. (20) The word "assessor" means the assessor of the District of Columbia. (21) The word "collector" means the collector of taxes of the District of Columbia. TITLE III-FEES AND FINES On and after July 1, 1939, there shall be credited to the District of Columbia that proportion of the fees and fines collected by the Dis- trict Court of the United States for the District of Columbia, includ- ing fees and fines collected by the offices of the clerk of that court and of the United States marshal for the District of Columbia, as the amount paid by the District of Columbia toward salaries and expenses of such court and of the offices of the United States district attorney for the District of Columbia and of the United States mar- shal for the District of Columbia bears to the total amount of such salaries and expenses; and such proportion of the fees and fines, if any, collected by the United States Court of Appeals for the District of Columbia, including fees and fines, if any, collected by the office of the clerk of that court, as the amount paid by the District of Columbia toward the salaries and expenses of such court bears to the total amount of such salaries and expenses. TITLE IV-AMENDMENTS TO AND REPEAL OF PRIOR ACTS INTANGIBLE PERSONAL PROPERTY SEC. 1. The tax on intangible personal property imposed by any law relating to the District shall not apply with respect to ally year subsequent to the fiscal year ending June 30, 1939. TAX ON CERTAIN UTILITIES SEC. 2. (a) Paragraph 5 of section 6 of the Act entitled "An Act making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and three, and for other purposes, approved July 1, 1902, is hereby amended to read as follows: "PAR. 5. Each national bank as the trustee for its stockholders, through its president or cashier, and all other incorporated banks and trust companies in the District of Columbia, through their presidents or cashiers, and all gas, electric lighting, and telephone companies, through their proper officers, shall make affidavit to the board of personal-tax appraisers on or before the 1st day of August each year as to the amount of its or their gross earnings or gross receipts, as the case may be, for the preceding year ending the 30th day of June, and each national bank and all other incorporated banks and trust companies respectively shall pay to the collector of taxes of the Dis- trict of Columbia per annum 6 per centum on such gross earnings and each gas company, electric lighting company, and telephone company shall pay to the collector of taxes of the District of Colum- bia per annum 4 per centum on such gross receipts, from the sale of public utility commodities and services within the District of 1107 "Include." "Commissioners." "District." "Assessor." "Collector." Proportion credited to the District. Intangible personal property. Tax on certain ttil- ities. 32 Stat. 619. Incorporated banks and trust companies. Gas, electric light- ing, and telephone companies. Statement of gross earnings or receipts; tax.

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