politan Police Department. If any person, having been personally summoned, shall neglect or refuse to obey the summons issued as herein provided, then in that event the assessor, or any assistant assessor, may report that fact to the District 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 court.

And is amended to read:

SEC. 1. The assessor of the District of Columbia or any person designated by him for the purpose of ascertaining the correctness of any return of personal property, tangible or intangible, for taxation or for the purpose of making a return where none has been made, is authorized to examine any books, papers, records, or memoranda of any person bearing upon the matters required to be included in the return and may summon any person to appear before him and produce books, records, papers, or memoranda bearing upon the matters required to be included in the return and to give testimony or answer interrogatories under oath respecting the same, and the assessor, or assistant assessor, shall have power to administer oaths to such person or persons. 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 in that event the assessor, or any assistant assessor, may report that fact to the District 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 court. Any person in custody or control of any books, papers, records, or memoranda bearing upon the matters required to be included in such returns, who shall refuse to permit the examination by the assessor or any person designated by him of any such books, papers, records, or memoranda, or who shall obstruct or hinder the assessor or any person designated by him in the examination of any books, papers, records, or memoranda, shall upon conviction thereof be fined not more than $300. All prosecutions under this section shall be brought in the police court of the District of Columbia on information by the corporation counsel of the District of Columbia in the name of the District of Columbia.

Paragraph (b) of section 1 of the bill amends section 8 of title I of the act by changing the period of limitation for proceedings to collect personal property taxes from 5 years, in some instances, and 6 years in other instances, to 3 years after taxes have been assessed.

Section 8 of title I of the act reads as follows:

SEC. 8. [The taxes to which this title relates shall be assessed within four years after such taxes became due and no proceeding in court without assessment for the collection of such taxes shall be begun after the expiration of five years after such taxes became due. In the case of a false or fraudulent return with intent to evade tax, or of a failure to file a return within the time required by law the tax may be assessed or a proceeding in court for the collection of such tax may be begun without assessment, at any time. Where the assessment of any tax to which this title relates has been made within such statutory period of limitation, such tax may be collected by distraint or by a proceeding in court only if begun within six years after the assessment of the tax].

And is amended to read as follows:

SEC. 8. Taxes on property reported in any return filed by a taxpayer shall be assessed within two years after the filing of such return; and such taxes may be collected by distraint or by proceeding in court within three years after the date of the assessment of such taxes. In the case of a false or incorrect return, whether in good faith or otherwise, or of a failure to file a return within the time prscribed by law or of a failure to include taxable property or assets belonging to the taxpayer in any return filed by such taxpayer, whether in good faith or otherwise, the tax may be assessed at any time, and the tax may be collected by distraint or by proceeding in court within three years after the assessment of such tax.

Paragraph (c) of section 1 of the bill amends title I of the act by adding thereto new sections 10, 11, and 12. Such new section 10 makes the refusal to file a return of personal property for taxation purposes a misdemeanor and punishable by a fine of $300. New section

11 defines the word "person." New section 12 provides for the secrecy and publication under certain conditions of the returns required to be filed under title I of the act.

SECTION 2

Section 2 of the bill relates to title II of the act.

It amends section 6 of title II of the act by including companies which issue annuity contracts within its provisoins. Section 6 of title II of the act reads as follows:

SEC. 6. All such companies shall also pay to the collector of taxes of the District of Columbia a sum of money as taxes equal to 2 per centum of its policy and membership fees and net premium receipts on all insurance contracts on risks in the District of Columbia, said taxes to be paid before the 1st day of March of each year on the amount of income for the year ending December 31 next preceding. Such tax shall be in lieu of all other taxes except (1) taxes upon real estate, and (2) fees and charges provided for by the insurance laws of the District including amendments made to such laws by this title.

"Net premium receipts" means gross premiums received less the sum of the following:

1. Premiums returned on policies canceled or not taken.

2. [Premiums paid for reinsurance where the same are paid to companies duly licensed to do business in the District; and]

3. Dividends paid in cash or used by policyholders in payment of renewal premiums.

Nothing contained in this section or in sections 1 or 7 of this title shall apply with respect to marine insurance written within the said District and reported, taxed, and licensed under the provisions of the Act entitled, "An Act to regulate marine insurance in the District of Columbia, and for other purposes," approved March 4, 1922, as amended.

And is amended to read as follows:

SEC. 6. All such companies, including companies which issue annuity contracts, shall also pay to the collector of taxes of the District of Columbia a sum of money as taxes equal to 2 per centum of their policy and membership fees and net premium receipts or consideration received on all insurance and annuity contracts on risks in the District of Columbia, said taxes to be paid before the 1st day of March of each year on the amount of such income for the year ending December 31, next preceding. Such tax shall be in lieu of all other taxes except (1) taxes upon real estate and (2) fees and charges provided for by the insurance laws of the District including amendments made to such laws by this title.

"Net premium receipts or consideration received" means gross premiums or consideration received less the sum of the following:

1. Premiums received for reinsurance assumed, and premiums or consideration returned on policies or contracts canceled or not taken.

2. Dividends paid in cash or used by the policyholders in payment of renewal premiums.

Nothing contained in this section or in section 1 or 7 of this title shall apply with respect to marine insurance written within the said District and reported, taxed, and licensed under the provisions of the Act entitled, "An Act to regulate marine insurance in the District of Columbia, and for other purposes," approved March 4, 1922, as amended.

SECTION 3

Section 3 amends title III of the act in two respects: First, by striking out in the definition of "highways" the words "protective structures in connection with highways" and substituting in lieu thereof, "retaining walls necessary to support or protect the highway"; and second, by adding a definition of the term "improvement".

Subparagraph (f) of paragraph (B) of section 2 of title III of the act reads as follows:

(f) The term "highways" includes the right-of-way of streets, avenues, and roads, bridges, viaducts, underpasses, drainage structures, guard rails, signs, signals, [and protective structures in connection with highways].

And is amended to read as follows:

(f) The term "highways" means the right-of-way of streets, avenues, and roads, bridges, viaducts, underpasses, drainage structures, guard rails, signs, signals, curbing, and dikes, fills, and retaining walls necessary to support or protect the highway.

New subparagraph (j) of section 2 of title III of the act reads as follows:

(j) The term "improvement" means the betterment of a highway by construction, reconstruction, or resurfacing.

SECTION 4

Section 4 of the bill relates to title IV of the act.

Paragraph (a) of section 4 of the bill amends paragraph (c) of section 2 of title IV of the act so as to permit the registration of vehicles effective as of March 1 of each year; and the renewal of registration during the months of January and February of each year; and making it lawful during the month of February of each year to operate a vehicle registered for the ensuing year commencing March 1, following. Paragraph (c) of section 2 of title IV of the act reads as follows:

(c) [All registrations made under this title shall expire at midnight on the last day of the calendar year for which the registrations were made] unless the time be extended by the Commissioners. [During the last two months of any calendar year registrations may be made for the next ensuing calendar year, and from December 16 to 31, both inclusive, it shall be lawful to operate a motor vehicle registered for the next ensuing year].

which is amended to read:

(c) Every registration under this title on or before the last day of February 1939 shall expire at midnight on the last day of February 1939, unless otherwise provided, and unless the time be extended by the Commissioners. Every registration under this title thereafter, unless otherwise provided, and unless the time be extended by the Commissioners, shall expire on the last day of February next succeeding the date of registration. Every such registration shall be renewed annually upon application made by the owner during the months of January and February, and by payment of the fees required by law, such renewal to take effect on the 1st day of March of each year. During the month of February it shall be lawful to operate a motor vehicle registered for the ensuing year commencing March 1 following. It shall be lawful to operate a motor vehicle registered for the year 1938 during the months of January and February 1939.

Paragraph (b) of section 4 of the bill amends paragraph (d) of section 2 of title IV of the act so as to provide that upon the death of a joint owner of a motor vehicle registered under title IV, the registration may be transferred to the survivor upon the payment of a fee of $1.

Paragraph (d) of section 2 of title IV of the act reads as follows:

(d) Upon the sale or other transfer to another owner of any motor vehicle registered under this title, the registration thereof shall expire. The owner selling or otherwise transferring such vehicle may register another motor vehicle for the unexpired portion of the [current] year upon payment of a fee of $1 and a sum equal to the difference between the registration fee originally paid and the fee computed for such other motor vehicle under section 3, in case the latter is the greater.

and is amended to read as follows:

(d) Upon the sale or other transfer to another owner of any motor vehicle registered under this title, the registration thereof shall expire. The owner selling or otherwise transferring such vehicle may register another motor vehicle for the unexpired portion of the registration year upon payment of a fee of $1 and a sum equal to the difference between the registration fee originally paid and the fee computed for such other motor vehicle under section 3, in case the latter is the greater. Upon the death of a joint owner of a motor vehicle registered under this title the registration thereof shall be transferred to the survivor or survivors and the fee for such transfer shall be $1.

Paragraph (c) of section 4 of the bill amends section 3 of title IV of the act by providing that with respect of trailers, instead of the minimum registration fee of $20, the registration fees for trailers shall be as follows: When the weight is not more than 500 pounds, $5; more than 500 pounds and not more than 1,250 pounds, $10; more than 1,250 pounds and not more than 2,000 pounds, $15; and more than 2,000 pounds and not more than 4,000 pounds, $20; etc. Section 3 of title IV of the act is further amended so as to provide that when the application for registration of any motor vehicle is received by the Director on or after September 1, the registration fee for such vehicle for the registration year shall be one-half the amount provided for the class in which the vehicle falls.

Section 3 of title IV of the act reads as follows:

SEC. 3. (a) There shall be levied, collected, and paid for each [calendar] year for each motor vehicle operated in the District of Columbia and for each trailer operated or moved in the District of Columbia required to be registered hereunder, the registration fees provided in this section.

(b) Class A. For each gasoline-propelled passenger vehicle, including passenger vehicles licensed under paragraph 31 (b) or paragraph 31 (d) of section 7 of the District of Columbia Appropriation Act for the fiscal year ending June 30, 1903, approved July 1, 1902, as amended by the Act of Congress approved July 1, 1932— (1) When equipped with pneumatic tires, the manufacturer's shipping weight of which is not more than three thousand five hundred pounds, $5; more than three thousand five hundred pounds and not more than four thousand five hundred pounds, $8; over four thousand five hundred pounds, $12.

(2) When equipped with other than pneumatic tires, double the above fees. Class B. For each gasoline-propelled truck, tractor [trailer], and passengercarrying vehicle for hire having a seating capacity of eight passengers or more in addition to the driver or operator, with the exception of passenger vehicles licensed under paragraph 31 (b) of section 7 of the District of Columbia Appropriation Act for the fiscal year ending June 30, 1903, approved July 1, 1902, amended by the Act of Congress approved July 1, 1932

(1) When equipped with pneumatic tires, the manufacturer's shipping weight of the chassis, plus the weight of the cab and body, is not more than two thousand pounds, $15; more than two thousand pounds and not more than four thousand pounds, $20; more than four thousand pounds and not more than six thousand pounds, $35; more than six thousand pounds and not more than eight thousand pounds, $50; more than eight thousand pounds and not more than ten thousand pounds, $65; more than ten thousand pounds and not more than twelve thousand pounds $75; more than twelve thousand pounds and not more than sixteen thousand pounds, $100; over sixteen thousand pounds, $150.

(2) When equipped with other than pneumatic tires, with the exception of trailers, double the above fees.

Class C. For each motorcycle, motor bicycle, motor tricycle, and motor wheel, $5. Class D. Motor vehicles not propelled by gasoline, double the fees for similar vehicles propelled by gasoline.

Class E. For dealers' identification tags, first three sets of tags, $25, and $5 for each additional set.

(c) When application for registration of any motor vehicle is received by the director on or after [August] 1, the registration fee for such vehicle for the [current] year shall be one-half the amount provided for the class in which such vehicle falls.

(d) All proceeds from fees payable under this title and all moneys collected from the motor-vehicle fuel tax, and fees charged for the titling of motor vehicles, including fees charged for the issuance of permits to operate motor vehicles, shall be deposited in a special account in the Treasury of the United States entirely to the credit of the District of Columbia and shall be appropriated and used solely and exclusively for the following purposes:

(1) For construction, reconstruction, improvement, and maintenance of public highways, including the necessary administrative expenses in connection therewith;

(2) For the expenses of the office of the director of vehicles and traffic incident to the regulation and control of traffic and the administration of the same; and

(3) For the expenses necessarily involved in the police control, regulation, and administration of traffic upon the highways: Provided, however, That the total amount to be expended under this item shall not exceed 15 per centum of the total amount appropriated for pay and allowances of officers and members of the Metropolitan Police force.

For the fiscal year 1938 all moneys appropriated for the construction, reconstruction, improvement, and maintenance of highways and administrative expenses in connection therewith, all moneys appropriated for the department of vehicles and traffic, and 15 per centum of all moneys appropriated for pay and allowances for officers and members of the Metropolitan Police force shall be paid from and chargeable against the fund hereby created.

and is amended to read as follows:

SEC. 3. (a) There shall be levied, collected, and paid for each registration year for each motor vehicle operated in the District of Columbia and for each trailer operated or moved in the District of Columbia required to be registered hereunder the registration fees provided in this section.

(b) Class A. For each gasoline-propelled passenger vehicle, including passenger vehicles licensed under paragraph 31 (b) or paragraph 31 (d) of section 7 of the District of Columbia Appropriation Act for the fiscal year ending June 30, 1903, approved July 1, 1902, as amended by the Act of Congress approved July 1, 1932

(1) When wholly equipped with pneumatic tires, the manufacturer's shipping weight of which is not more than three thousand five hundred pounds, $5; more than three thousand five hundred pounds and not more than four thousand five hundred pounds, $8; over four thousand five hundred pounds, $12.

(2) When wholly or partially equipped with other than pneumatic tires, double the above fees.

Class B. For each gasoline-propelled truck, tractor, and passenger-carrying vehicle for hire having a seating capacity of eight passengers or more in addition to the driver or operator, with the exception of passenger vehicles licensed under paragraph 31 (b) of section 7 of the District of Columbia Appropriation Act for the fiscal year ending June 30, 1903, approved July 1, 1902, as amended by the Act of Congress approved July 1, 1932

(1) When wholly equipped with pneumatic tires, the manufacturer's shipping weight of the chassis plus the weight of the cab and body is not more than two thousand pounds, $15; more than two thousand pounds and not more than four thousand pounds, $20; more than four thousand pounds and not more than six thousand pounds, $35; more than six thousand pounds and not more than eight thousand pounds, $50; more than eight thousand pounds and not more than ten thousand pounds, $65; more than ten thousand pounds and not more than twelve thousand pounds, $75; more than twelve thousand pounds and not more than sixteen thousand pounds, $100; over sixteen thousand pounds, $150.

(2) When wholly or partially equipped with other than pneumatic tires, double the above fees.

Class C. For each trailer, when the manufacturer's shipping weight of the chassis plus the weight of the body is not more than five hundred pounds, $5; more than five hundred pounds and not more than twelve hundred and fifty pounds, $10; more than twelve hundred and fifty pounds and not more than two thousand pounds, $15; more than two thousand pounds and not more than four thousand pounds, $20; more than four thousand pounds and not more than six thousand pounds, $35; more than six thousand pounds and not more than eight thousand pounds, $50; more than eight thousand pounds and not more than ten thousand pounds, $65: more than ten thousand pounds and not more than twelve thousand pounds, $75; more than twelve thousand pounds and not more than sixteen thousand pounds, $100 over sixteen thousand pounds, $150.

Class D. For each motorcycle, motor bicycle, motor tricycle, and motor wheel, $5.

Class E. Motor vehicles not propelled by gasoline, double the fees for similar vehicles propelled by gasoline.

Class F. For dealers' identification tags, first three sets of tags, $25, and $5 for each: additional set.

(c) When application for registration of any motor vehicle is received by the director on or after September 1, the registration fee for such vehicle of the registration year shall be one-half the amount provided for the class in which such vehicle falls.

H. Repts., 75–3, vol. 2- -18