Page:United States Statutes at Large Volume 56 Part 1.djvu/404

 PUBLIC LAWS-CHS. 432, 433 -JUNE 22, 1942 "Defense contrac- tor." June 22, 1942 [H. R. 6953] [Public Law 621] D. C. Income Tax Act, amendments. 53 Stat. 1087. D.C.Code§47- 1502 (b). Ante, p. 42. Preoiso. Ante, p. 4. Penalty for failure to obtain license. Proviso. of the United States, unless such honorable discharge certificate shows on its face that such person may have been an alien at the time of its issuance. SEC. 2. As used in this Act the term "defense contractor" means an employer engaged in- (1) the production, maintenance, or storage of arms, arma- ment, ammunition, implements of war, munitions, machinery, tools, clothing, food, fuel, or any articles or supplies, or parts or ingredients of any articles or supplies; or (2) the construction, reconstruction, repair, or installation of a building, plant, structure, or facility; under a contract with the United States or under any contract which the President, the Secretary of War, the Secretary of the Navy, or the United States Maritime Commission certifies to such employer to be necessary to the national defense. Approved, June 22, 1942. [CHAPTER 433] AN ACT To amend the District of Columbia Income Tax Act, as amended, and for other purposes. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 2 (b) of the District of Columbia Income Tax Act, as amended, is amended to read as follows: "(b) TAX ON CORPORATIONS. -T here is hereby levied for each tax- able year upon the taxable income from District of Columbia sources of every corporation, whether domestic or foreign (except those organizations expressly exempt under paragraph (d) of this section), a tax at the rate of 5 per centum thereof: Provided, however, That income derived from the procurement of orders for the sale of per- sonal property by means of telephonic communication, written corre- spondence, or solicitation by salesmen in the District where such orders require acceptance without the District before becoming bind- ing on the purchaser and seller and title to such property passes from the seller to the purchaser without the District is not from District of Columbia sources: Provided further, That income from the sale of personal property to the United States is not from District of Columbia sources, unless the taxpayer is engaged in business in the District and such property is delivered for use within said District." SEC. 2. Section 46 (g) of the District of Columbia Income Tax Act, as amended, is amended to read as follows: "(g) Any corporation receiving income from District sources or engaging in or carrying on any business in the District without first having obtained a license so to do, and any person engaging in or carrying on any business for or receiving income from District sources on behalf of a corporation not having a license so to do, shall, upon conviction thereof, be fined not more than $300 for each and every failure, refusal, or violation, and each and every day that such failure, refusal, or violation continues shall constitute a separate and distinct offense. All prosecutions under this subsection shall be brought in the police court of the District on information by the corporation counsel or any of his assistants in the name of the District: Provided, however, That the provisions of this section shall not apply to mere collection by an agent of income of a corporation not having the license required hereby." [56 STAT.

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