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P U B L I C LAW 364-MAY 18, 1954
[ 68
STAT
TITLE X — AMENDMENTS TO P E R S O N A L PROPERTY T A X LAAV Exemptions.
Household belongings.
Repeal. D. C. Code 471208. 32 Stat. 617. A s s e s s m e nt forms.
Effective date.
§^,(3 iQOl. Subparagraph numbered "Second"' of paragraph numbered 10 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 (32 Stat. 590, 620, ch. 1352), as amended (sec. 47-1208, D. C. Code 1951), is amended to read as follows: "Second. Libraries of nonprofit organizations and household belongings located in any dwelling house or other place of abode, or in storage, and boats (to the extent of the first $1,000 of their value), not held for sale or rent and not held for use or used in any trade or business. For the purposes of this section, the words 'household belongings' shall include all libraries, schoolbooks, wearing apparel, family portraits, pictures, furniture, furnishings, rugs, silverware, china, glassware, musical instruments, radios, television sets, refrigerators, food, photographic equipment, bicycles, tools, clocks, watches, jewelry, and other articles of personal adornment, and other tangible personal property (excluding automobiles and other motor vehicles) ordinarily kept and used or held for use by the occupant of any dwelling house or other place of abode for the ordinary purposes of life. For the purposes of this section, the words 'trade or business' shall include the engaging in or carrying on of any trade, business, profession, vocation, calling, rental of property, commercial activity, and any other activity carried on or engaged in for livelihood or profit." SEC. 1002. Subparagraphs numbered "Third" and "Fourth" of paragraph numbered 10 of section 6 of said Act, as amended, are hereby repealed. SEC. 1003. The fourth subparagraph of the first paragraph of section 6 of said Act, as amended (sec. 47-1203, D. C. Code 1951), is amended as follows: (a) By striking so much of the first sentence as reads "together with the rate of tax prescribed,"; (b) By striking the words "an affidavit" where they appear in the first sentence and inserting in lieu thereof the words "a form"; (c) By striking therefrom so much as reads "and make and sign an affidavit to the truth thereof, as aforesaid, before the assessor or one of the other members of the said board of personal-tax appraisers, and the members of the said board are hereby authorized to administer such and all oaths in connection with their duties as assessor and appraisers without charge, or before any person authorized by law to administer oaths; and the address in the District of Columbia of the person, corporation, or company making affidavit shall in each case be given below his, its, or their signature," and inserting in lieu thereof the following: "which statement shall also contain, or be verified by, a written declaration that it is made under the penalties of perjury, such declaration to be signed by, and over the address in the District of Columbia of, said person, association, corporation, firm, company, executor, administrator, guardian, or trustee making the statement required hereby,"; (d) By striking the word "sworn" in the second proviso; and (e) By striking the word "affidavit" in the third proviso and inserting in lieu thereof the word "statement". SEC. 1004. The provisions of this title shall become effective on July 1 next following the date of approval of this Act.
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