Page:United States Statutes at Large Volume 53 Part 2.djvu/642

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PUBLIC LAWS-CH. 367-JULY 26, 1939 Delivery of contents of safe-deposit box standing in joint names. Bureau of Internal Revenue to furnish in- formation on request. Determination of tax, if return not filed. Compromise provi- sions. Terms construed. "Tax." "District." "Commissioners." "Assessor." "Collector of taxes." " Metropolitan Po- lice Department." "Include." " Resident. " Effective date of title. Advances from Treasury. 42 Stat. 668 . name of a decedent whose estate or any part thereof is taxable under this title, may transfer the same, without notice to the assessor and without liability for any tax imposed thereon under this title, upon the order of an administrator, executor, or collector of the estate of such decedent appointed by the District Court of the United States for the District of Columbia, or by a trustee appointed under a will filed with the register of wills of the District, or appointed by said court, or his successor approved by said court: Provided further, That the lessor of a safe-deposit box standing in the joint names of a decedent and a survivor or survivors may deliver the entire contents of such safe-deposit box to the survivor or survivors, after examina- tion of such contents by the assessor or his representative, without any liability on the part of the said lessor for the payment of such tax. "SiO. 10. The Bureau of Internal Revenue of the Treasury Depart- ment of the United States is authorized and required to supply such information as may be requested by the Commissioners relative to any person subject to the taxes imposed under this title or relative to any person whose estate is subject to the provisions of this title. "SEm. 11 . If any return required by this title is not filed with the assessor when due, the assessor shall have the right to determine and assess the tax or taxes from such information as he may possess or obtain. "StE. 12. The assessor is authorized to enter into an agreement with any person liable for a tax on a transfer under article I of this title, in which remainders or expectant estates are of such nature or so dis- posed and circumstanced that the value of the interest is not ascer- tainable under the provisions of this title, and to compound and settle such tax upon such terms as the assessor may deem equitable and expedient. "SEc. 13. In the interpretation of this title unless the context indi- cates a different meaning the term 'tax' means the tax or taxes men- tioned in this title. "(a) The term 'District' means the District of Columbia. "(b) The term 'Commissioners' means the Commissioners of the District of Columbia, or their duly authorized representative or representatives. " (c) The term 'assessor' means the assessor of the District of Columbia or his duly authorized representative or representatives. "(d) The term 'collector of taxes' means the collector of taxes for the District of Columbia, or his duly authorized representative or representatives. " (e) The term 'Metropolitan Police Department' means the Metro- politan Police Department of the District of Columbia. "(f) The term'include' when used in a definition contained in this title, shall not be deemed to exclude other things otherwise within the meaning of the term defined. "(g) The term 'resident' means domiciled and the term 'residence' means domicile. "SEC. 14. The provisions of this title shall become effective at 12:01 antemeridian, the day immediately following its approval." TITLE VI-ADVANCEMENT OF MONEY BY TREASURY Until and including June 30, 1940, the Secretary of the Treasury, notwithstanding the provisions of the District of Columbia Appro- priation Act, approved June 29 1922, is authorized and directed to advance? on the requisition of the Commissioners of the District of Columbia, made in the manner now prescribed by law, out of any money in the Treasury of the United States not otherwise appro- priated, such sums as may be necessary from time to time to meet 1118 [53 STAT.