Page:United States Statutes at Large Volume 59 Part 1.djvu/629

 59 STAT.] 79T CONG. , IST SESS.-CH. 579-DEC. 15, 1945 stock of each such company shall be determined by applying the mileage traveled in the District by the various classes of such rolling stock operated in the District by such company to the total mileage traveled by the various classes of such rolling stock on all lines over which such company operates, and the tax shall be assessed on that portion of such rolling stock owned by such company on the last day of the calendar year next preceding the tax date. The mileage and value of the rolling stock owned by such company which is perma- nently located outside of the District of Columbia shall not be included in the computation of such assessment. (2) Every parlor-car company and sleeping-car company owning parlor and sleeping cars (except those owned by railroad companies and described in paragraph (1) of this subsection) which are oper- ated in the District over or upon the tracks of any railroad or ter- minal company, shall report to the Assessor of the District of Columbia the total number of miles traveled by all such cars, and also the miles traveled by such cars within the District, during the calendar year next preceding the tax date; the total full and true value of all of such cars so used as of the last day of the calendar year next preceding the tax date; and such other facts and informa- tion as said assessor may require. The taxable portion of the value of the cars owned by any such company and used within the District shall be determined by applying to such value the ratio between the mileage traveled by such cars in the District and the total mileage traveled by such cars within and without the District. (3) Every car company, mercantile company, corporation or indi- vidual (other than railroad, parlor-car and sleeping-car companies described in paragraphs (1) and (2) of this subsection) owning or leasing any stock cars, furniture cars, fruit cars, refrigerator cars, meat cars, oil cars, tank cars, or other similar cars, which are run over or upon the line or lines of any railroad or terminal company in the District of Columbia, shall furnish to the Assessor of the District of Columbia, on forms prescribed by said assessor, a true, full, and accurate statement verified by the affidavit of the officer or person making the same, showing the aggregate number of miles made by their several cars over or upon the several lines of railroad within the District of Columbia during the calendar year next pre- ceding the tax date; the average number of miles traveled per day within the District of Columbia by the cars covered by the statement in the ordinary course of business during the year; and such other pertinent facts and information as said assessor may require. Every railroad company whose lines run through or into the Dis- trict of Columbia shall annually furnish to the said assessor a state- ment showing the name and address of every car company, mercantile company, corporation, or individual (other than railroad, parlor-car and sleeping-car companies described in paragraphs (1) and (2) of this subsection) whose cars made mileage over its tracks in the Dis- trict of Columbia during the calendar year next preceding the tax date, and the total number of miles made within the District of Columbia by each during said period. It shall be the duty of the said assessor to ascertain from the best and most reliable information that can be obtained and from said statements the number of cars required to make the total mileage of each such car company, mercantile company, corporation, or mdi- vidual within the District of Columbia during the period aforesaid and to ascertain and fix the valuation upon each particular class of such cars, and the number so ascertained to be required to make the total mileage within the District of Columbia of the cars of each such car company, mercantile company, corporation, or individual within 611 Property outside D.c. Report of parlor-ear and sleeping-car com- panies. Other designated companies Other datrequired. Determinatio of valuation.

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