Page:United States Statutes at Large Volume 32 Part 1.djvu/683

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- FIFIY—SEVENTH CONGRESS. Sess. I. C11. 1352. 1902. 617 only such part of said award in respect of any lot as ma be in excess of the assessment for benefits inst the part of such lfot not taken, and there shall be credited on saiidhssessment the amount of said award not in excess of said assessment. TAXATION OF PERSONAL PROPERTY. remmu r•¤>r¤¤y· Sec. 6. That in order to provide revenues to meet the appropria- ·%PP°*¤*m°¤*<>f***¤ tions made by this Act and appropriations to be hereafteimmadie to mlm! °“°"°“` provide for the expenses of the government of the District of Columia, it is further enacted: That the Act of Congress, entitled "An Act mY§,};,°d”· P- m to provide an immediate revision and equalization of real estate values ` in the District of Columbia; also to provide an assessment of real estate in said District in the year eighteen hundred and ninety-six and every third year thereafter, and for other purposes/’ approved A ust fourteenth, eighteen hundred and ninety-four, is herehjy amendgd to take effect from and after July first, nineteen hundred and two, as follows: Section two, line two, strike out the word "three," and insert in lieu thereof the word "five;" section two, line five, after the words “assistant assessors, who," strike out the words " shall hold office for _ a term of four years, unless sooner removed by said Commissioners for cause satisfactory to them and;" section two, line nine, after the ,,,,'{f,{"‘ °‘ °“°° °* words "‘ r annum," insert the followin : "The assessor of the District of (idlumbia and the members of saif permanent board of assistant assessogs shall not l; removed except for meiiiciency, neglect of duty, or mal easance in office. ’ That the assessor of the District of Columbia shall designate three of c,§,°,']f,_‘§,'j,'·f*‘° '“"’ "" the members of said permanent board of assistant assessors for the assessment of real estate who shall constitute and compose the excise board, under the provisions of the Act of the Congress, approved August V°‘· ”· P· *85- fourteenth, eighteen hundred and ninety-four, aforesaid; and the two mB<>¤¤1 of wwnni other members of said permanent board of assistant assessors shall be n"" °°”' designated by said assessor to compose a board of personal tax appraisers, to assess personal property in accordance with the provisions of this section; and all five members of said permanent board of assistant ,,(§,°“;{f,_ °* °‘*“““"" assessors, together with the assessor as c airman, shall constitute the ' board of equalization and review of real estate assessments and also _ the board of personal tax appeals: Provided, That the assessor of the @,,0 be C,,,,, District of Columbia shall act as chairman, ex omcio, of the several mwboards aforesaid. That the two members of the permanent board of assistant assessors ,,,§,*$'§,’}{yf" ’°" desi nated, as aforesaid, by the assessor, to assess personal property, shali under the direction and supervision of the said assessor, assess personal property in the District of Columbia as follows: That hereafter the assessor of the District of Columbia, or his suc- gggggggm cessor in office, shall annually cause to be prepared a printed blank schedule of all tangible ersonal property and a l genera merchandise or stock in trade, owned) or held in trust or otherwise, subject to taxation under the provisions of this section, and of the classes of corporations and companies to be assessed, together with the rate of rescribed, to w ich shall be appended an affidavit in blank, setting forth that the foregoing presents a full and true statement of all suc personal propert . taxable capital, or other basis of assessment, or either, as the case may When said schedule is ready for delivery, notice Delivery- thereof shall be given by the assessor by advertisement for three successive secular days in one or more of the dailv newspapers published in said District, and a copy of said schedule shall be delivered toany citizen applying therefor at the office of the assessor. Every person, asso- Returns ciation, corporation, firm, or company in said District liab e to taxation hereunder, and every association, company, executor, administrator,