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Increase (+) or

decrease (-), bill compared with 1938 Budget estimates

WAR DEPARTMENT CIVIL FUNCTIONS APPROPRIATION BILL, FISCAL YEAR 1938 Comparative statement of the amounts appropriated for the fiscal year 1937, the Budget estimates for the fiscal year 1988, and the amounts recommended in the accompanying bill for 1938

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+$59, 119

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1 $90,822,101 included in Public Works chapter of the Budget. In Public Works chapter of the Budget.

Increase (+) or decrease (-), amount recommended compared with 1937 appropriations

Increase (+) or decrease (-), amount recommended com pared with 1938 Budget estimates

Comparative statement of the amounts appropriated for the fiscal year 1987, the Budget estimates for the fiscal year 1988, and the amounts recommended in the accompanying bill for 1938-Continued

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-$18,000

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1 Includes $143,322,101 estimated for in Public Works chapter of the Budget.

O

1st Session

No. 1016

PROVIDING ADDITIONAL REVENUE FOR THE DISTRICT OF COLUMBIA

JUNE 11, 1937.-Committed to the Committee of the Whole House on the state of the Union and ordered to be printed

Mrs. NORTON, from the Committee on the District of Columbia, submitted the following

REPORT

[To accompany H. R. 7472]

The Committee on the District of Columbia, to whom was referred the bill (H. R. 7472) to provide additional revenue for the District of Columbia, and for other purposes, having considered the same, report favorably thereon and recommend that the bill do pass.

The total amount allowed by the District Subcommittee on Appropriations of the House of Representatives for the year 1938 was $40,146,494. The estimated revenue collections for the District for 1938 available to meet the payment of the amount recommended by the subcommittee is $28,997,375. This means that there will be a revenue deficit for the year 1938 of $11,149,119. This amount, how

was reduced by a recommended Federal contribution of $5,000,000 leaving a deficit of $6,149,119, which the District of Columbia will be required to raise by local taxation.

A special subcommittee of the Committee on the District of Columbia of the House of Representatives was appointed to ascertain the manner in which this deficit was to be met who carefully considered numerous methods of taxation, and then prepared a bill entitled "A bill to provide additional revenue for the District of Columbia, and for other purposes.' It is the opinion of the committee that this legislation will adequately supply the necessary funds to meet the deficit, and yet create the least amount of hardship on the residents of the District of Columbia. The bill is divided into nine titles which

are:

Title I. Authorization for Advance of Funds.
Title II. Authorization for Parking Meters.
Title III. Collection of Personal Taxes.
Title IV. Taxes on Insurance Companies.

Title V. Amendment to Motor Vehicle Fuel Tax Act.

Title VI. Registration Fees for Motor Vehicles.

Title VII. Inheritance and Estate Taxes.

Title VIII. Tax on Privilege of Doing Business.

Title IX. Income Tax.

The bill being 80 pages in length, it would seem appropriate to digest as far as possible its provisions so that a brief yet comprehensive picture of the proposed legislation may be presented.

TITLE I-AUTHORIZATION FOR ADVANCE OF FUNDS

The Secretary of the Treasury is authorized to advance to the Commissioners of the District of Columbia up to and including June 30, 1938, such sums as may be necessary to meet the general expenses of the said District. The money so advanced is to be reimbursed out of the taxes and revenues collected for the support of the government of the District of Columbia.

TITLE II-AUTHORIZATION FOR PARKING METERS

The Commissioners are given discretionary power to prescribe and collect fees for the parking of automobiles on any street, avenue, etc., in the District, and to make and enforce regulations regarding the collection of such fees; and are also given discretionary power to purchase, rent, and install mechanical parking meters for the purpose of insuring the collection of such parking fees, and to pay the purchase price or rental, and cost of installation of the same from the fees collected.

TITLE III-COLLECTION OF PERSONAL TAXES

For the purpose of ascertaining the correctness of any return of personal property, tangible or intangible, or for the purpose of making a return where none has been made, the assessor is authorized to examine books, papers, and records, etc., bearing upon the matter to be included in the return, to sun mons any person to appear, produce books, records, etc. Summons and action to be taken on neglect or refusal to obey a summons so issued is also provided for.

Distraint and sale by the collector of goods, chattels, or effects, including stocks, securities, and bank accounts, evidences of debt and claims, in the event that personal taxes are not paid and the procedure of levying and selling the same is provided for. If property distrained upon is not subject to an attachment or execution it shall be surrendered to the collector by the person in possession, and any person who fails to surrender shall be liable in his own person to the District of Columbia in a sum equal to the value of the property, but not exceeding the amount of the taxes, including the interest, penalties with costs, and interests thereon from the date of such levy.

All books containing evidence or statements relating to the subject of distraint or the property or rights of property liable to distraint for the tax due shall be exhibited to collector. Penalty of $500 or imprisonment for 30 days, or both, for violation of this provision.

In case of neglect or refusal to pay a personal-property tax when due, the collector may file a certificate of such delinquent personal tax with the clerk of the District Court of the United States for the District

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