Page:United States Statutes at Large Volume 53 Part 2.djvu/640

 PUBLIC LAWS-CH. 367-JULY 26, 1939 paTme limitation for "SEC. 8. The estate taxes imposed by this article shall be paid to the collector of taxes within seventeen months after the death of the Ension; interest. decedent: Provided, however, That in any case where the time for 44 Stat. 69. the payment of taxes imposed by subdivision (a) of section 301, title U.S.C III, of the Revenue Act of 1926, is extended by the Bureau of Inter- nal Revenue, then the tax imposed by this article shall be paid within sixty days after the expiration of such extended period, together with interest as provided in section 4 of article IV of this title: Provided tiPasnmentddi- further That any additional assessment found to be due under section 7 of this article shall be paid to the collector of taxes within thirty days after the determination of such additional assessment by the assessor. "ARTICLE III-GENERAL repreondotative ofdel "SEC. 1 . The bond of the personal representative of the decedent cedent; liability. shall be liable for all taxes and penalties assessed under this title, except inheritance taxes and penalties imposed in relation to the Proiso transfer of property not inder the control of such personal repre- Limitation. sentative: Provided, That in no case shall the bond of the personal representative be liable for a greater sum than is actually received by him. Register of wills. ofms Report by, to as- "SnE. 2. The register of wills of the District shall report to the sessor. assessor on forms provided for the purpose every qualification in the District upon the estate of a decedent. 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. tenforcement of CSE. 3 . The Commissioners shall have supervision of the enforce- ment of this title and shall have the power to make such rules and regulations, consistent with its provisions, as 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 tDetermnatin of imposed by this title. The assessor shall determine all taxes assess- able under this title and immediately upon the determination of same, shall forward a statement of the taxes determined to the person or persons chargeable with the payment thereof and shall give advice Evidence. thereof to the collector of taxes. The assessor is hereby authorized and empowered to summon any person before him to give testimony on oath or affirmation or to produce all books, records, papers, docu- ments, or other legal evidence as to any matter relating to this title, and the assessor is authorized to administer oaths and to take testi- Summons. mony for the purposes of the administration 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 issued as herein provided, then and in that event the assessor may report that fact to the Dis- trict Court of the United States for the District of Columbia or one of the justices thereof, and said court or any justice thereof hereby is empowered to compel obedience to said summons to the same extent as witnesses may be compelled to obey the subpenas of that Collection of de- court. linquent payments. "SEC. 4. If the taxes imposed by this title are not paid when due, 1 per centum interest for each month or portion of a month from the date when the same were due until paid shall be added to the amount of said taxes and collected as a part of the same, and said taxes shall be collected by the collector of taxes in the manner provided by the law for the collection of taxes due the District on personal property ime extension. in force at the time of such collection: Provided, however, That where the time for payment of the tax imposed by this title is extended 1116 [53 STAT.

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