SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 131. 1924. 107 'engilpes, road rollers, and vehicles propelled only upon rails and rac s. (b) The term " motor-vehicle fuels ” means gasoline and other m;QS1"¥P*°’ ‘""*°l° volatile and inflammable liquid fuels produced or compounded for i the purpose of operating or propelling internal-combustion engines: ,,,,,,,,0 Provided, That kerosene shall not be considered to be a motor- K¤r¤¤¤i¤¤ not- invehicle fuel in the meaning of this Act. °1Z°°d‘ n (c) The term “ importer " means any person who brings into, or Imp°"°° who produces, refines, manufactures, or compounds in, the District of Columbia motor—vehicle fuel to be sold or otherwise disposed of by him or to be used by him in a motor vehicle operated for hire or for commercial purposes. (d) The term " person " includes individual, partnership, corpora- "P tion, and asociation. _ (e) The term “Commissioners " means the Board of Commis- "°°m“"·“*°“°”·" sioners of the District of Columbia. Sec. 3. That each importer of motor-vehicle fuel shall Elo with the ¤i w°°aii assessor of the District of Columbia, a duly aclmowledged certiiicate, ‘“§,e”,j°;,§°’· on forms prescribed, prepared, and furnished by the said assessor, ‘ ` containing the name under which such importer is transacting business within the District of Columbia, the names and addresses of the several persons constituting the association or partnership, and, if a corporation, the corporate name under which it is authorized to transact business, and the names and addresses of its principal officers, resident general agent, and attorne in fact. No importer shall sell m§¢°$as$°Eé°·i°‘¤n¤l»ii°'i§ . . Y . . . or otherwise dispose of or use any motor-vehicle fuel withm the Dis- m°‘*· Xict of Columbia until such certihcate is filed as is required by this — ct. ` Sec. 4. That each im rter engaged in the District of Columbia 1‘,,{°’,§“*" S"°"‘ '°‘ in the sale or other dipo sition or use of motor-vehicle fuel shall iisvédbirgmde mm render to the assessor osfptlie District of Columbia, on or before the last day of each calendar month, on forms prescribed, prepared, and furnished by the said assemor, a sworn report of the total number of gallplns of motor—vehic¥ebfuel vlsiithin the Districg; of lfjolumbia sold or o erwise d1sposed' o suc importer or use y im in a motor vehicle operated for hireyor for commercial purposes, and of the ezdmmt °°°"°d' number of gallons of such fuel so sold or otherwise disposed of for exportation from and rwale without the District of Co umbia, during the preceding calendar month. Such report shall be sworn to by one of the principal officers in case of a domestic corporation, by the resident nera agent, or attorney in fact, or by a chief aecountant or ogecer in case of a foreign corporation, or by the managingagent or owner in case of a partnership or association. _ _ mc. 5. That invoices shall be rendere by importers to all pur- ,,,I§;,,‘§f,‘§‘0{f,,g,’\’]'$j chasers from them of motor~vehicle fuel within the District of Comm Columbia, except in cases of retail sales. Said invoices shall contain ' a statement, printed thereon in a conspicuous place, that the liability to the District of Columbia for the tax herein imposed has been assumed, and that the importer has paid the tax or will pay it on or bgfore the last day of the calendar month next succeeding the purc asc. Sec. 6. That the tax in respect to motor-vehicle fuel so sold or mZ;lxmyi° b° wd otherwise disposed of or used in any calendar month shall be aid by the importer on or before the last day of the next succeeding callenghagu month to the collector of taxes of {zlhe lgistrict of Columbia, w o issue a recei t to the importer there or. . Src. 7. That the recdids of all purchases, receipts, sales, other dis- ;..c?°f¤°°iTQp”¤°€¤'giSi».; positions, and uses of motor—vehicle fuel of every importer shall, at D“*”°‘°‘“°“‘“ all times during the business hours of the day, be su ject to inspection by the assessor and the collector of taxes of the District of
