PUBLIC LAWS-CH. 146-MAY 27, 1949
Examination of rec-
ords, etc., by Assessor.
Penalty.
(d) to require any vendor selling to persons within the District
to keep detailed records of the nature and value of personal
property sold for use within the District, and to furnish such
information upon request to the Assessor;
(e) to assess, determine, revise, and readjust the taxes imposed
under this title.
SEC. 145. The Assessor, for the purpose of ascertaining the correct-
ness of any return filed as required by this title, or for the purpose of
making a return where none has been made, is authorized to examine
any books, papers, records, or memoranda, or any person bearing upon
the matters required to be included in the return and may summon any
person to appear before him and produce books, records, papers, 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 his duly authorized repre-
sentative, shall have power to administer oaths to such person or
persons. Such summons may be served by any member of the Metro-
politan Police Department. If any person, having been personally
summoned, shall neglect or refuse to obey the summons issued as herein
provided, then in that event the Assessor, or the Deputy Assessor,
may report that fact to the United States District Court 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 sum-
mons to the same extent as witnesses may be compelled to obey the
subpenas of that court. Any person in custody or control of any books,
papers, records, or memoranda bearing upon the matters required to be
included in such returns, who shall refuse to permit the examination
by the Assessor or any person designated by him of any such books,
papers, records, or memoranda, or who shall obstruct or hinder the
Assessor or any person designated by him in the examination of any
books, papers, records, or memoranda, shall upon conviction thereof
be fined not more than $500 or imprisoned for not more than six
months, or both, for each offense.
REGISTRATION
SEC. 146. (a) No person shall engage or continue to engage in the
business of making any retail sales subject to tax under the provisions
of this title without having obtained a certificate of registration
therefor. If two or more persons constitute a single vendor as defined
in this title, such persons may operate a single retail establishment
under one certificate of registration and in such case neither the death
or retirement of one or more of such persons from business in such
establishment nor the entrance of one or more persons thereinto shall
affect the certificate of registration for a period of sixty days or require
the issuance of a new certificate until the expiration of such period.
(b) Each applicant for a certificate required by this section shall
make out and deliver to the Assessor, upon a blank to be furnished
by him for that purpose, a statement showing the name of the appli-
cant, each retail establishment where the applicant's business is to
be conducted, the kind or nature of such business and such other
information as the Assessor may prescribe. Upon receipt of such
application the Assessor shall issue the applicant, without charge, a
certificate of registration for each retail establishment designated in
the application, authorizing the applicant to engage in business at
such retail establishment. The certificate of registration shall be
nontransferable except as otherwise provided in thiis title, and shall
be displayed in the applicant's place of business. The form of such
certificate of registration shall be prescribed by the Assessor.
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[63 STAT.
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