Page:United States Statutes at Large Volume 45 Part 1.djvu/1277

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SEVENTIETH CONGRESS . Sass . II. CHs. 257-259 . 1929 . Inva lidity of any provision, etc., not to affec t remainder o f Act . Act e ffective on ap- prova l. February 18, 1929.

[S . 1281 .1 CHAP. 25 8 .-An Act To amend section 7 (a) of the Act of March 3, 1925 [Public, No . 771 .] (Forty-third Statutes, page 1119), as amended by section 2 of the Act of July 3, 1926 (Forty-fourth Statutes, page 812), so as to provide operators' permits free of cost t o enlisted men of the Army, Navy, Marine Corps, and Co ast Guard o pera ting Gov ernme nt-o wned veh icle s in the Dis tric t of Colu mbia . Be it ena cted by the Se nate and Hous e of Represen tatives of the Distric t of Columbi a United States o America in Congress assembled That section 7 (a) Traffic Act, 1925 . operators' permits, of the Act known as the " District of Columbia Traffic Act, 1925," Vol. D

appr oved March 3, 1925 (Forty-third Statutes, page 1119), as 1121 . Vol . 44, p. 814 , amended by section 2 of the Act of July 3, 19 26 (Forty-fourth amended.

Statutes, page 812), be, and the same is hereby, amended by adding Issue w ithout charg e at th e end thereof the following proviso : P ro v id e d That enlisted to enlisted men of

gp Army, etc ., operatin g men of the Army, Navy, Marine Corps, and Coast Guard shall be Government official bu vehicles i on official business . ssued , with out ch arge, a per mit to opera te Government-owned vehicles, while engaged in official business, upon the presentation of a certificate from their commanding officers to the effect that they are a ssigned to op erate a Govern ment vehicle and are quali fied to drive, and upon proving to the satisfaction of the director of traffic that they are familiar with the traffic regulations of the District of Columbia. Approved, February 18 . 1929 . February 18, 1929 . IS .4441 .] [Public, No. 772.] District of Columbia. Remedies for collect- ing taxes on personal property available for intangible taxes . All common-law, etc., remedies also available for all taxes . Real estate levied for personal taxes may he sold under equity de- cree if price offered at auction insufficient for taxes, etc. Tax ab le mot or ve- hicles assessed at value as of January 1, each ye ar . First assessment at one-half rate, from July f to December 1 . SEC . 19 . That if any provision of this Act or the application thereof to any person or circumstance is held invalid the validity of the remainder of the Act and of the application of such provision to other persons and 'circumstances shall not be affected thereby . SEC . 20. That this Act shall take effect upon its passage and approval . Approved, February 18, 1929 . CHAP . 259 .-An Act To amend the laws relating to assessment and collection of taxe s in the Dis trict of Col umbia, and fo r other purp oses . Be it enacted by the Senate and House of Rep rese ntat ives of the United States o f America in Congress assembled, That the remedies provided in the Act of July 1, 1902, for the collection of taxes on tangible personal property, shall be available also for the collection of taxes on intangible property . In addition to the statutory remedies, all common-law and all equitable remedies shall also be available, either separately or con- currently with statutory remedies, as may be deemed advisable, for the collection of all taxes and special assessments of any kind what- soever . SEc . 2 . Where real estate is levied upon for the nonpayment of personal taxes of any kind, and the best price offered at an auction sale is not sufficient to pay taxes, interest, and penalties, said real estate may be sold under decree of the equity court as provided by law . SEc . 3 . From and after the close of the current calendar year, motor vehicles taxable by the District of Columbia shall be assessed at their value as of January 1, each year, by the Board of Personal Tax Appraisers, subject to revision on appeal by the Board of Per- sonal Tax Appeals, at the rate fixed for the taxation of other tangi- ble personal property for the fiscal year ending the following June 30. The first assessment made under this section shall be at one-half such rate, to cover only the period from the following July 1to