61 STAT.] 80TH CONG. , 1ST SESS.-CH. 258-JULY 16, 1947 this title, and any person engaging in or carrying on any trade or business in the District or receiving income from sources within the District within the meaning of title X of this article for or on behalf of any corporation or unincorporated business not having a license so to do, shall, upon conviction thereof, be fined not more than $300 for each and every failure, refusal, or violation, and each and every day that such failure, refusal, or violation continues shall constitute a separate and distinct offense. All prosecutions under this section shall be brought in the municipal court of the District of Columbia on information by the Corporation Counsel or any of his assistants in the name of the District: Provided, however, That the provisions of this section shall not apply to mere collection by an agent of income of a corporation or unincorporated business not having the license required under this title. TITLE XV-APPEAL SEC. 1 . APPEAL TO BOARD OF TAX APPEALS FOR THE DISTRICT OF COLUIM- BIA. - Any person aggrieved by any assessment of a deficiency in tax determined and assessed by the Assessor under the provisions of title XII, section 5, of this article and any person aggrieved by the denial of any claim for refund made under the provisions of title XII, section 11 of this article, may, within ninety days from the date of the assess- ment of the deficiency or from the date of the denial of a claim for refund, as the case may be, appeal to the Board of Tax Appeals for the District of Columbia, in the same manner and to the same extent as set forth in sections 3, 4, 7, 8, 9, 10, 11, and 12 of title IX of the Act entitled "An Act to amend the District of Columbia Revenue Act of 1937, and for other purposes", approved May 16, 1938, and as the same may hereafter be amended. SEC. 2. ELECTION OF REMEDY. -T he remedy provided in section 1 of this title shall not be deemed to take away from the taxpayer any remedy which he might have under any other provision of law, but no suit by the taxpayer for the recovery of any part of any tax shall be instituted in any court if the taxpayer has elected to file an appeal with respect to such tax in accordance with the provisions of section 1 of this title. TITLE XVI-RULES AND REGULATIONS SEc. 1 . The Commissioners shall prescribe and publish such rules and regulations, consistent with the provisions of this article, as may be necessary and proper for its enforcement and efficient administration. ARTICLE II-INCREASE IN RATE OF TAXATION OF REAL AND TANGIBLE PERSONAL PROPERTY For each of the fiscal years ending June 30, 1948, and June 30, 1949, respectively, the rate of taxation imposed for the District of Columbia on real and tangible personal property shall not be less than 2 per centum on the assessed value of such property. ARTICLE III-INCREASE IN MOTOR-FUEL TAX SEC. 1 . The tax of 2 cents per gallon on motor-vehicle fuels within the District of Columbia, sold or otherwise disposed of by an importer, or used by him in a motor vehicle operated for hire or for commercial purposes, imposed by the Act entitled "An Act to provide for a tax on motor-vehicle fuels sold within the District of Columbia, and for other purposes", approved April 23, 1924, as amended, and increased by the Act entitled "An Act increasing motor-vehicle-fuel taxes in the District of Columbia for the period January 1,1942, to June 30, 1951", approved 359 Prosecutions. Nonapplicability. Ante, p. 352 . Ante, p. 365 . 52 Stat. 371, 374-375. D. C. Code §§ 47- 2403, 47-2404 , 47-2407 to 47-2411. 43 Stat. 106 . D. C. Code §I 47- 1901 to 47-1916.