SIXTY—SEVENTH CONGRESS. Sess. II. Ch. 249. 1922.. 669 per month upon the amount thereof for the period of such delinquency, said delmquency to date from the date such installment was due and pegyable, and the whole together shall constitute the delin uent tax, to dealt with and collected in the manner now providedqby law; and C RMS @31}]; End by that the Commissioners of the District of Columbia hereby are em- s` powered and directed to ascertain, determine and fix such rate of taxation as will, when applied to the aforesaid property in accordance with the levies and values hereinbefore mentioned, produce the said sums of money; and that until July 1, 1927, the Treasury Depart- ,,,·'},",§,§§,$‘j”u},“,§"f,f,§t ment may continue to make advancements toward the ayment of 1»1927· the expenses of the District of Columbia as has been dbne during preceding years, but after June 30, 1927, it shall be unlawful for any U“l‘“"“l “""°°“°'- money to be so advanced or for any money whatever to be paid out of the Treasury for District purposes, imless the District, at the time of such payout, has to its credit in the Treasury money enough to _ gay the f pier centum reqlpired of it; and that for the purpose of 30'1;‘?,§-},‘;Y‘,&f1c§,§*§f{,‘§§*§ e raying suc expenses of the District of Columbia as Congress may ;>;§§;*;v¤gg¤Sri;€9fi¤¤;>g from time to time appro riate for, there hereby is levied for each and bepaidb1;tli)eDistrict. every fiscal year succeedihg that ending Jime 30, 1927, a tax at such rate on the aforesaid property subject to taxation in the District (the rate fixed herein on intangible personal property not to be made less but which may be increased by the commissioners in their discretion to any rate not in excess of the rate imposed upon real estate) as will, when added to the other taxes and revenues of the District, produce money enough to enable the District to pay promptly and m full all sums directed by Congress to be aid by the District, and for which appropriation has been duly madg; and that the Commis- m ¤¤¤=¢<> ¤¤ sioners of the District of Columbia hereby are empowered and direct- y` ed to ascertain, determine and fix annually such rate of taxation as will, when §pplied as aforesaid, produce the money needed to defra the share o the expenses of the District during the year for which the rate is fixed; and that the Commissioners of the District shall, in 1,,,1,. deposit 0, wb accordance with existing law, cause all such taxes and revenues to l*¤°¤S- be promptly collected and, when collected, to be daily de osited in the Treasury to the credit of the District for the purposes herein set out; and that on July 1, 1922, the Treasury Department shall open, Detailed accounts to and thereafter accurately keep, an account showing all recei ts and Efylmpt by °h° T'°'”` disbursements relative to the revenues and expenditures of the District of Columbia, and shall also show the sources of the revenue, the purpose of expenditure, and the appropriation under which the expenditure is made; and that from and after June 30, 1922, any and U!{&t§°§ltg1t:S'§B0: all revenue derived from roperty not owned wholly or in plart by the my- District of Columbia, as between the United States and the District of Columbia, shall be the property of the United States; and that after June 30, 1922, where the United States is the owner of ground or the holder thereof in trust for the public, upon which improvements have been made at the joint expense of the United States and the District of Columbia, the revenues therefrom shall first be used G*¤¤¤d fmto pay the United States 3 per centum of the full value of the ground _ _ _ as a ground rent, and the remainder shall be d1v1ded_between them ,,§2;§§§‘,,,€’§,§,*§,Z,°,‘;‘f,°§ in the same proportion that each contributed to said improvements, F¢<i¤¤¤¤¤¤· and for such purposes the assessor for the District of Co umbia shall fix the full value of the ground after he has Erst made oath that he R { oth will fairly and impartially ap raise the same , and that after June 30, s0m`Z`Q?m°s mm °” 1922, any revenue derived fiom any activity or source whatever, including motor-vehicle licenses, not otherwise herem disposed of, which activity or source of revenue is appropriated for by both the United States and the District of Columbia, s all be divided between the two in the same ro ortion that each has contributed thereto; and that if, for any tiscali year after June 30, 1927, the District of Columbia should raise and deposit in the Treasury to its credit, as
