75TH CONGRESS, 1ST SESSION-CHS . 689 , 690 -A UGU ST 17, 1937 thence north twenty-six degrees nine minutes west thirty and thirty- one one-hundredths feet to a point lettered F on west boundary of said rese rvatio n ; thence a long this boundary south twenty-seven degrees fifty-five minutes west forty-five feet to point of beginning ; enclosing an area of two hundred and forty-nine and fifty one - hun-dredths square yards . All bearings given are true, calculated from magnetic bearings from survey of October 27, 1904, corrected by one degree forty-six minutes west variation . SEC . 2. The deed of conveyance shall contain a provision that should the Government of Puerto Rico cease to use the. property for the purpose for which it is conveyed, title thereto shall revert to the United States . Approved, A ugust 17, 1937 . [CHAPTER 69 01 AN ACT To provide additional revenue for the District of Columbia, and for other purposes . Be it enacted by the Senate and House of Representatives of the United States of America in C ongr ess ass emb led, That this Act divided into titles and sections may be cited as the District of Columbia Revenue Act of 1937 .
- TITLE I-COLLECTION OF PERSONAL PROPERTY TAXES 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 tax- ation or for the purpose of making a return where none has been made, is authorized to examine any books, papers, records, or memo- randa bearing up on the mat ters requ ired to be included in the return and may summon any person to appear before him and produc e books, r ecords, pa pers, 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 ev ent the assessor, or any assistant assessor, may report that fact to the Dis- trict 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 . SEC . 2 . If any person liable to pay any personal property tax to the District of Columbia neglects or refuses to pay the same within ten days after notice and demand, it shall be lawful for the collector of taxes for the District of Columbia, or any person designated by him, to collect the said taxes, with interest and penalties thereon, by distraint and sale in the manner hereinafter provided, of the goods, chattels, or effects, including stocks, securities, bank accounts, evi- dences of debt, and credits of the person delinquent as aforesaid . In case of such neglect or refusal of the person delinquent as aforesaid the collector, or the person designated by him, may levy upon all such property and rights to such property belonging to such person 125151o-3743 673 Reversionary pro . vision . August 17, 1937 [H . R . 74721 [Public, No . 314] District of Colum- bia Revenue Act of 1937. Title I-Collection of personal property taxes . Retu rns . Matters to be in- cluded ; examinations, testimony, etc . Neglect or refusal to pay, collection by distraint, etc. Levy ; public notice of intended sale .
