PERSONAL PROPERTY TAX RETURN

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP78-06621A000500020006-5
• Release Decision: RIFPUB
• Original Classification: K
• Document Page Count: 8
• Document Creation Date: November 11, 2016
• Document Release Date: December 2, 1998
• Sequence Number: 6
• Publication Date: January 1, 1968
• Content Type: STATEMENT

Approved For Release ISF : COILUMBIA78-06621 A000500020006-5 E 1
1968 PERSONAL PROPERTY TAX RETURN 1968
For the fiscal year beginning July 1, 1967 and ending June 30, 1968
Check One
IMPORTANT Before Preparing Return. Individual E]
Read Instructions on Last Page Carefully. Corporation p
Partnership ^
Name ---------------------------
(See specific instructions 4. Print plainly)
Trading
Special Zip
Mailing _ Code
------------------
--------------------- -
Address -----------------------------------------
- - - - --- - not this line unlesa necessary)
(Do Do not use this line ~mlesa necessary)
Kind of business or profession: -----------------------------------------------------------------------------------
-- ----- ------ -----------------------------)
rinccpa1 D. C. (Name of building) (Room munber)
L1si ess Zip
-- ---- ----- - -- Code ---------------
Address ------------- ------------- -------
(Number and street)
Your Social Security Number SEE INSTRUCTION H Federal Employer Identification Number
F777 m m m nL r
List all District of Columbia addresses where tangible personal property, owned by you, is located:
----------------------------------------------- - -------------------------------------------------------------------------
If address changed since July 1. 1966, give former address:
If business acquired since July 1, 1966, give name of former owner(s): --
Date business started in District of Columbia:
Insurance coverage on July 1, 1967 on tangible personal property: Merchandise $ Office and
--------------------------------
Business Furniture and Equipment $ -------- - - ---`
(Name of insurance company)
IMPORTANT: Do you have in your possession or control tangible personal property belonging to others''
Answer Yes __. _- or No (If yes; attach a memorandum or letter showing CONSIGNED MER-
CHANDISE, LEASED EQUIPMENT and/or other property in your possession or control and the names and ad-
dresses of the owners).
Are there other companies doing business from your address under lease, sublease or concession? Answer
Yes or No (If yes, attach a memorandum or letter giving the names of such parties)
u ~- k ci s 4i." W;4 z - . ~ ..
'oia'i of iang a personal proper rom page feat _
'
20% PENALTY FOR FAILURE TO FILE DURING MONTH OF JULY 1967
DO NOT ENCLOSE CHECK WITH RETURN
DO NOT
USE THIS
COLUMN
DECLARATION (SEE INSTRUCTIONS E)
I/we declare under the penalties of perjury that this return (including any accompanying schedules and state
meats) has been examined by me/us, and to the best of my,'our knowledge and belief is a true, correct, and con:-
plete return of all tangible personal property owned, held or under my/our control on the tax date subject to
taxation, and that I we have correctly stated the full and true value thereof.
-._----?-------?-----------------------
(Da [e)
(Signature)
-- ---------
- --- ?--
----------------------------
(Address of person-- signing declaration)
ASSISTANCE IN PREPARATION OF RETURN
If any person who is not a full-time
give name and address of such person.
--------------------------------
------------------------------------------------------ ------
FP 31 (A, p4roved For Release 1999/09/01 : CIA-RDP78-06621A000500020006-5
 Approved For Release 1999/09/01 : CIA-RDP78-06621A00050003A0%-
A 2
SCHEDULE OF PROPERTY USED IN BUSINESS OR PROFESSION
EACH ITEM BELOW MUST BE FILLED OUT BY EITHER SHOWING
DO NOT
USE THIS
VALUE THEREOF OR INSERTING THE WORD "NONE".
COLUMN
1. Merchandise or stock in trade (including consigned goods and goods in
storage) (average of column 4 shown in. Schedule A) --_-_-__---_--_--__----
Furniture and fixtures
2
-----------------
.
Machinery and equipment
I
---------- (
Total of Item 2
l
EXPLAIN IN
See Instruction 2, Page 4
J
SCHEDULE "C"
2a. Supplies and raw materials (Explain in Schedule B) _--_-__--__-__-___--._----
-------------------
------- - ---------- -
5. Unregistered equipment. (Explain in Schedule C) -------------------- -
------------------
---------- .____--
6. Railroad cars, engines, boats, dredges, barges, aircraft, etc. (Explain in
Schedule C) --------------------------
------- -------
------- ------ -
7. Furniture, furnishings and equipment of hotels, apartments, schools, hos-
pitals, sanitariums, rooming and boarding houses and/or private dwellings
which are rented furnished as a complete unit or as individual rooms or
apartments. (Explain in Schedule (C)
Number of rooms ---------- ------ -----
- --- -- ----
8. Books and periodicals of libraries. See general instruction (A) (Explain in
Schedule C or separate schedule) -----_--__
10. Other tangible property not listed above. (Explain in Schedule, C or sepa-
rate schedule) -------
---------------
11. TOTAL VALUE OF ALL OF ABOVE ITEMS (Enter as Total on Page 1)-__
$
SCHEDULE "A"-Merchandise or Stock in Trade. Include consigned merchandise and merchandise in
storage. This schedule must be completed. Indicate physical inventories by "P".
See specific instructions 3.
(4)
COST OF
MERCHANDISE
COST OF
COST OF
PURCHASES
SOLD
MERCHANDISE SOLD
INVENTORY AT
CLOSE OF MONTH
DURING MONTH
DURING MONTH
(SALES)
DURING MONTH
August ---------
--------------------
-----------------------
September -------
-----------------------
October -------
--------
-
----------------------
November ----
-----------
December -----
January, 1967
----------- -------
---
--- --- - -
---- - -----
- ------------ -----------
February
----
- ------
------------- -
-------------- --------
-------------- -
March ---------
------------------
---
-------------------
------- - - - -
---- .-------------
April ----------
------------------- -
-----------------------
------------------------
May
-----------------------
June
-----------..--
$
TOTAL OF COLUMN 4 ------------------------------------------------ - ------
AVERAGE INVENTORY OF COLUMN 4 -----------------------------------------------
$--------------------
ANY DEDUCTIONS EXPLAIN FULLY ----------------- -
$
$
NET AVERAGE INVENTORY ----------------------------------------------------
1. State calendar or fiscal year gross profit percentage applicable to this return
2. Method of computing inventories ------------------------------------------- 3. Was inventory valued at cost ^;
lower of cost of market ^; LIFO ^; other ^? If other, attach explanation. 4. Have write-downs been made to
inventory? Yes ^ No ^. If "Yes," attach explanation. 5. Was the inventory verified by physical count during
the year? Yes ^ No ^. If "No," attach explanation of how the closing inventory was determined. 6. Was
there any substantial change in the manner of determining quantities, costs or valuations between the opening and
closing of inventories? Yes ^ No []. If "Yes," attach explanation.
NOTE: If a direct answer cannot be given to a question, attach explanation.
Approved For Release 1999/09/01 : CIA-RDP78-06621A000500020006-5
 Approved For Release 1999/09/01-:' CIA-RDP78-06621A000500020006-5
1968-PAGE 3
SCHEDULE "B"-OFFICE SUIg'IPLIES, OTHER SUPPLIES, RAW MATERIALS AND WORK IN
PROCESS AS OF JULY 1, 1967, (NOT AVERAGE)
OTHER SUPPLIES-WRAPPING AND PACKING MATERIALS, ADVERTISING MATERIALS, SALESBOOKS,
POSTAGE AND REVENUE STAMPS, FUEL, CHINA, GLASS, SILVER. ETC. RAW MATERIALS USED IN THE
MANUFACTURE OF FINISHED PRODUCTS, WORK IN PROCESS-MATERIAL AND LABOR COSTS BUT
NOT GENERAL ,9VERHEA$
Supplies:
----------------------------------- -------T---------
-
--------------- -------------------
----------------- ----------
-------------------
-------
-- ------------- -------------------------------------------
Work in Process---------------------------------------------
(2) (3)
BASIS IF OTHER COST (ENTER AS
THAN PHYSICAL ITEM No. 2a)
separate sc edule if necessary)
TOTAL $----- -- ------------------
SCHEDULE "C''-Dgpreciation Schedule. This schedule must be completed.
(Used in establishing Value for Items 2,,5, 6,, and 10, on Page 2
(1)
Kind of
Property
(2)
Date
Acquired
Month
and Year,
(3)
Cost
(4)
Cost of Assets Fully
Depreciated or De-
preciated in Excess
of 7$% 6-30-67.
(5)
, Accumulated
Depreciation
as of`6-30-67
(6)
Rate *
Used
(7)
Remaining
Cost
July 1st, 1967
?-------------------------
---------------------------
---------------------------
--------------------------
---------------------------
---------------------------
--- -----
-----------
-----------
-----------
-----------
-- -------
$-------------
----------------
----------------
----------------
-----------------
-----------------
$---
---------------------
- --------------------
---------------------
----------------------
-------------------
$----------
--------------
--------------
--------------
--------------
--------------
-------%
----------
------------
----------
-----------
----------
--------------------
---------------
---------------
--------------------
---------------
---------------------------
------------ -----
---------------------------
---------------------------
----
---------- --------
---------------------------
----------
-----------
-----------
----------
--- ----
-- --------
----------------
----------------
----------------
-----------------
------------
------------------
-- ------------------
--------------------
---------------------
---------------------
-------------------
-------------
--------------
---------------
---- ----------
-------------
----------
----------
-- -
----------
---------
---------------
------------------
---------------
---- - --------
-- -------------
(Use separate schedule if necessary)
DEPRECIATION: Straight line method only may be used.
Assets that are fully depreciated or depreciated its excess of 75% but still in use must be separately itemized and
reported in column 7 at 25 percent of the amount shown in column 4.
Under the heading "SCHEDULE OF PROPERTY USED IN BUSINESS OR PROFESSION" on page 2 (items, 2, 5,
6, 7, 8 and 10) carry forward and enter the identical figures (or the aggregate of such figures) stated in column 7
of Schedule "C". If value reported under column 7 is not the full and true value of taxpayer's property attach to
and make part of this return a separate schedule listing the full and true value thereof and fully explain.
DO NOT DETACH THIS SHEET
Approved For Release 1999/09/01 : CIA-RDP78-06621A000500020006-5
 Approved For Release 1999/09/01 : CIA-RDP78-06621A000500020006-5
1968-PAGE 4
INSTRUCTIONS FOR FORM FP 31
DISTRICT OF COLUMBIA PERSONAL PROPERTY TAX RETURN
General Instructions
A-WHO MUST MAKE A RETURN. Every person, association, corporation, firm, company, executor, admin-
istrator, guardian, recei\'cr, trustee and other person owning or holding in trust or otherwise any tangible personal
property located or having a taxable situs in the District of Columbia and used in a trade or business must make
a return unless the owner has been exempted. Organizations are required to establish their right to exemption.
If exemption is claimed as a library, charitable or scientific institution not conducted for private gain, or of a
library of a nonprofit organization not held for sale or rent and not held for use or used in any trade or business,
application in writing must N. filed with and be approved by the FINANCE OFFICE, D. C.
A "trade or business" includes the engaging in or carrying on of any trade, business, profession, vocation, calling,
rental of property, commercial activity, and any other activity carried on or engaged in for livelihood or profit.
B-FILING OF RETURNS. Returns of Personal Property are required to be filed during the month of July
of each year. MAIL OR BRING RETURNS TO THE PROPERTY TAX DIVISION, ROOM 2149, Municipal Cen-
ter, 300 Indiana Ave., N.W., ON OR BEFORE JULY 31st. Assistance and information may also be obtained at
this office. All tangible personal property subject to taxation must be reported at its full and true value as of
July 1st of the tax year, except that merchants are required to report their average stock in trade (including
consigned merchandise) for the preceding fiscal year. Returns must state character of taxpayer, i. e. individual,
partnership, corporation, etc.
C-PAYMENT OF TAX, Payment may be made in cash at the Treasury Division, Room 1140, Municipal Center
(300 Indiana Avenue, N. W.), or by check or money order payable to the D. C. Treasurer. Payments may be made
in full upon receipt of Statement of Taxes due, or in two equal installments during the months of September and
March of the fiscal year for which return is filed.
D-PF.NAT,TIES: SEVERE PENALTIES ARE PROVIDED BY LAW FOR FAILURE TO FILE A REQUIRED
RETURN FOR LATE FILING, AND FOR THE FILING OF A FALSE OR FRAUDULENT RETURN. A $5.00
PENALTY WILL BE IMPOSED IF A CHECK ACCEPTED FOR PAYMENT IS NOT HONORED BY YOUR BANK.
E-DECLARATION. The declaration at the bottom of page one must be signed by the taxpayer. The law re-
quires that the statement shall be signed by the person, association, corporation, firm, company, executor, adminis-
trator, guardian or trustee making it.
F-Explanations and additions may be made by attaching a memorandum or letter, and will be treated as
part of this return.
G-All blank spaces calling for information must be filled out. If there is nothing to report as to any items, the
word "none" should be written in such blank spaces.
Contact the Property Tax Division, 629-3195, for information required to be submitted.
H-Efficient processing of D. C. Tax Returns requires the assignment of a permanent identifying number
for every taxable entity. For this purpose it has been decided to use the Federal employer identification num-
ber for every entity which has such a number. If no such number has been assigned, the social security account
number of the taxpayer must be used. Please enter the appropriate number in the block provided on page 1.
Specific Instructions
1-FURNITURE, FURNISHINGS AND EQUIPMENT in furnished rented rooms, apartments and houses,
estate property and property in storage which is held for sale or rent or held for use or used in any trade or
business as defined in General Instruction "A" above, are taxable and must be reported in Item 7, Page 2.
2-FURNITURE AND FIXTURES, MACHINERY AND EQUIPMENT and all other depreciabl tangible
property which is held for use, or used in any trade, business or profession (including special equipment
mounted on a vehicle or trailer and not used primarily for the traneportation of persons or property) must be
reported under the proper classification. The costs as reported must be consistent with books of the taxpayer.
See Footnotes to Schedule C. Difference must be fully explained in separate schedule and made a part of this
return.
3-MERCHANDISE AND STOCK IN TRADE. Schedule "A" must be completed. Monthly physical inventories,
if taken, shall be reported. If physical inventories for all months are not available. such physical inventories as are
available shall be reported; and book or computed inventories shall be reported for other months. Physical in-
ventories shall be identified by the letter "P".
If any deductions are claimed, an explanation of the determination of such deductions shall be given on a sepa-
rate sheet attached to the return.
Inventories shall be on the basis of cost. (Freight, drayage and other incidental items of cost shall be included
in cost.)
Consigned merchandise and merchandise in storage shall be included in reported inventories. For informa-
tionpurposes only merchandise consigned by the taxpayer and not included in Schedule "A" shall be reported
by the taxpayer, together with the names and the addresses of consignees and the average value of merchan-
dise consigned to each consignee.
4-OWNER. State whether individual, partnership, corporation, etc. If trade name is used, give names of all
owners, followed by words, "trading as" and trade name.
5-UNREGISTERED EQUIPMENT. Unregistered motor Vehicles and Trailers must be reported in item 5,
page 2. Motor vehicles (new and used, including vehicles taken in trade and vehicles repossessed) constitute
stock in trade and must be included in Schedule "A".
6-BOATS. Held for sale or rent or used in a trade or business (as defined in General Instruction "A") are
taxable and must be reported in schedule "C". Merchants and dealers in boats must report their inventories in
schedule "A".
Approved For Release 1999/09/01 : CIA-RDP78-06621A000500020006-5
 Approved For Release RR, "'oFCdJ&~INJI-06621A000500020006-5
13
1968 PERSONAL PROPERTY TAX RETURN 1968
For the fiscal year beginning July 1, 1967 and ending June 30, 1968
Check One
IMPORTANT Before Preparing Return. Individual ^
By ----------- - Read Instructions on Last Page Carefully. Corporation rporation ^
Date Partnership ^
Name ---- ---- - - --- ---------- -
------- ------------------------------------------------
(See specific instructions 4. Print plainly)
Trading
as -------------------------------------------------------------
Special ----------------
Mailing Zip
Address ---------------------------------------- - ------- Code ------------------
(Do not use this line unless necessary)
Kind of business or profession: ---------------------------------------------------------------------------------
(---------------------------------------------
Principal D. C. (Name of building) (Room number) ,
Business Zip
Address ------
---------------------------
---------(Number and street) Code ---------------
Your Social Security Number SEE INSTRUCTION H Federal Employer Identification Number
List all District of Columbia addresses where tangible personal property, owned by you, is located:
---------------------------- ----------------------?- - ---- --- -------------
If address changed since July 1. 1966, give former address: ----- ._______________________________________________
If business acquired since July 1, 1966, give name of former owner(s): ---------------------------- __________-_
Date business started in District of Columbia: ______________---_-__---___________-___---____-__-_--_____-___--_.-
Insurance coverage on July 1, 1967 on tangible personal property: Merchandise $ ------_--____ Office and
Business Furniture and Equipment $---------------- --------------------------------------------------_-------
(Name of insurance company)
IMPORTANT: Do you have in your possession or control tangible personal property belonging to others?
Answer Yes ____--__. or No - __(If yes, attach a memorandum or letter showing CONSIGNED MER-
CHANDISE, LEASED EQUIPMENT and/or other property in your possession or control and the names and ad-
(tresses of the owners).
Are there other companies doing business from your address under lease, sublease or concession? Answer
Yes _ _ or No (If yes, attach a memorandum or letter giving the names of such parties).
FULL AND
TRUE VALUE
20% PENALTY FOR FAILURE TO FILE DURING MONTH OF JULY 1967
DO NOT ENCLOSE CHECK WITH RETURN
DO NOT
USE THIS
COLUMN
DECLARATION (SEE INSTRUCTIONS E)
1/we declare under the penalties of perjury that this return (including any accompanying schedules and state-
ments) has been examined by me/us, and to the best of my,/our knowledge and belief is a true, correct, and com-
plete return of all tangible personal property owned, held or under my/our control on the tax date subject to
taxation, and that I; we have correctly stated the full and true value thereof.
ASSISTANCE IN PREPARATION OF RETURN
If any person who is not a full-time employee of the taxpayer prepared this return, or assisted in its preparation,
give name and address of such person.
-------------------------------------------------------
(Date)
FP 31 (xeApproved For Release 1999/09/01 : CIA-RDP78-06621A000500020006-5
 Approved For Release 1999/09/01 : CIA-RDP78-06621A000500020006-5
SCHEDULE. OF PROPERTY USED IN BUSINESS OR PROFESSION
EACH ITEM BELOW MUST, BE FILLED. OUT BY EITHER SHOWING
FULL AND
DO NOT
USE THIS
"VALVE THEREOF OR INSERTING; THE WORD "NONE".
TRUE VALUE
COLUMN
Merchandise or stock in trade (including consigned goods and goods in
storli~) (average of column 4 shown in ~chedule A) ----------------------
x
F
i
$------------
ture and fi
tures
urn
_----------------
Machinery and equipment
-----------------
Total of Item 2
EXPLAIN IN
See instruction 2, Page 4
SCHEDULE "C"
a. Supplies and raw materials (Explain in Schedule B) ------------------------
Unregistered equipment. (Explain in Schedule C) -----------------------
Railroad, ears,, engines, boats, dredges, barges, aircraft, etc. (Explain in
Schedule C) ------------ ----------- -------- -
Furniture. furnishings and equipment of hotels, apartments, schools, hos-
pitals, sanitariums, rooming and boarding houses and/or private dwellings
which are rented furnished as a complete unit or as individual rooms or
a men s.
a (Explain in Schedule (C)
---------------------------------------
=0 periodicals of libraries. See general instruction (A) (Explain in
Books Schedule pe odicals of libraries. See general instruction (A) (Explain in
C or separate schedule) -------------------------------------- ------------------ ----------------
Other tangible property not listed above. (Explain in Schedule C or sepa-
rate schedule) ------------------------------------------------------- ------------------ ----------------
TOTAL 1ALUE OF ALL OF ABOVE ITEMS (Enter as Total on Page 1)---
S,HED[1L "A"'-Merchandise or Stock ip Trade. Include consigned merchandise and merchandise in
storage. This schedule must be completed. Indicate physical inventories by "P".
COST OF MERCHANDISE COST OF
PURCHASES SOLD MERCHANDISE SOLD
DURING MONTH DURING MONTH DURING MONTH
COST OF
INVENTORY AT
CLOSE OF MONTH
July, 1966 -------t----------------------~ - ~$- ----
August ---------- ----------------------- -- - --- - ----- - --
Noember -- - -- ---- -~ --- -t -- --
D ecez~n eir .M....
I January, 1967 ---G--------------------------------------------I -
------ --------------------- - ----- March ---------- ---------------------
April----------- -------------------- May ----------- --------------------- ------------------- --------------------- ----------------------
June ---------------------------------
TOTAL OF COLUMN 4 _ -,----------------------------------------------- $
AVERAGE INVENTORY
~~' DEDUCTIONS OF,
E~PLAIlN FUIa-------------------------'---- -------- $ ------------------------
LY ------------------------------- ----------- $
NET AVERAGE INVENTORY -------------------------------------------------- $
1. State calendar or fiscal year gross profit percentage applicable to this return
2. Method of computing inventories ____ _-_--_ -____-_-___-_--____-_-____ 3. Was inventory valued at cost ^;
lower of cast of market ^; LIFO p; other ^? If other, attach explanation. 4. Have write-downs been made to
inventory? Yes ^ No ^. If '"Yes," attachN explanation. 5. Was the inventory verified by physical count during
.the year? Yes ^ No 0. If "No," attach explanation of how the closing inventory was determined. 6. Was
there any substantial change in the manner of determining quantities, costs or valuations between the opening and
closing of inventories? Yes ^ No ^. If ""Yes," attach explanation.
NOTE: If a direct answer cannot be given to a question, attach explanation.
Approved For Release 1999/09/01 : CIA-RDP78-06621A000500020006-5
 1968-PAGE 3
SCHEDULE "B"-OFFICE SUPPLIES, OTHER SUPPLIES, RAW MATERIALS AND WORK IN
PROCESS AS OV JULY 17 1%7, (NOT AVERAGE)
OTHER SUPPLIES-LWRAP16ING AND PACKING MATERIALS, ADVERTISING MATERIALS, SALESBOOKS,
POSTAGE AND REVENUE STAMPS, FUEL, CHINA, GLASS, SILVER, ETC. RAW MATERIALS USED IN THE
MANUFACTURE or FINISHED PRODUCTS, WORK IN PROCESS-MATERIAL AND LABOR COSTS BUT
NOT GENERAL OVERHEAD
(2) (3)
BASIS IF OTHER COST (ENTER AS
THAN PHYSICAL ITEM No. 2a)
Supplies:
?----------- ------------r_.---- ---------------
------------------------ ----------- --------------------------------------------------------------------
------------ - ------------------- -- - -- - ---------------------------------------
--------------------------------- -------------------------------------------
Work in Process -------------------------------------------- -----------------------
--- --- ------------------------
17se-separate sc edule if necessary)
TOTAL l$------------------------- --.-
h < > p c' This scie c!ule must be completed.
SCHEr't t' -De reclation Schedule.
(Used in establishing Value for Items 2, 5, 6, 7, 8, and 10, on Page 2.)
ij
Kind of
pxpperty
(2)
Date
Acquired
Month
and Year
(3)
Cost
(4)
Cost of Assets Fully
Depreciated or De-
predated in Excess
of If % 6-30-67
(5)
Accumulated
Depreciation
as of, 6-30-67
(6)
Rate '
Used
(7)
Remaining
Cost
July lst, 1967
--------------------------
---- ?----
$-------------
$------------------
$-----------
------- f?
- - -
-------------
---------- --- -
----- - ----
----------------
--------------
-----
------------- ------ --
----------------- --- -
------------ --------------
-----------
-----------
-----------
----------------
----------------
----------------
------------------------
-------------- -----
----------------------
----- --------
---------------
------- ------
-----------
-_--__-__
-----------
------
----- - ---------
---
------- ----------------
--
------- ----
-----------
---------- -_
----------------
---------------
_______________
---------------------
---------------------
______--_-__-
-- --------------
._--_-_--.--_-_
-------------
---------
-
---------
------------
-----------------
----..._-._---_-.-
-.
-----------------
------------ ----
-----------
-----------
------ ------
-- -------------
----- -----------
-----------------
--------------------
-------
---------------
------
'DEPRECIATION: Straight line method only may be used.
Assets that are fully depreci ated or depreciated in excess of 75% but still in use must be sepa' ately itemized and
reported in column 7 at 25 percent of the amount shown in column 4.
~t
Under the heading "SCHEDULE' OF ROPE
8, 7, 8 and 10) carry forward and enter USED IN BUST~3>/S5 OR PROFESSION" on page 2 (items, 2, 5,
ter the identical figures (or the aggregate of such figures) stated in column T
of Schedule "C". If value reported under column 7 is not the full and true value of taxpayer's property attach to
and make part of this return a separate schedule listing the full and true value thereof and fully explain.
DO I4OT DETACH THIS S EET
Approved For Release 1999/09/01 : CIA-RDP78-06621A000500020006-5
 Approved For Release 1999/09/01 : CIA-RDP78-06621A000500029gQp6pkGE 4
INSTRUCTIONS FOR FORM FP 31
DISTRICT OF COLUMBIA PERSONAL PROPERTY TAX RETURN
General Instructions
A-WHO MUST MAKE A RETURN. Every person, association, corporation, firm, company, executor, admin-
istrator, guardian, receiver, trustee and other person owning or holding in trust or otherwise any tangible personal
property located or having a taxable situs in the District of Columbia and used in a trade or business must make
a return unless the owner has been exempted. Organizations are required to establish their right to exemption.
If exemption is claimed as a library, charitable or scientific institution not conducted for private gain, or of a
library of a nonprofit organization not held for sale or rent and not held for use or used in any trade or business,
application in writing must be filed with and be approved by the FINANCE OFFICE, D. C.
A "trade or business" includes the engaging in or carrying on of any trade, business, profession, vocation, calling,
rental of property, commercial activity, and any other activity carried on or engaged in for livelihood or profit.
B-FILING OF RETURNS. Returns of Personal Property are required to be filed during the month of July
of each year. MAIL OR BRING RETURNS TO THE PROPERTY TAX DIVISION, ROOM 2149, Municipal Cen-
ter, 300 Indiana Ave., N.W., ON OR BEFORE JULY 31st. Assistance and information may also be obtained at
this office. All tangible personal property subject to taxation must be reported at its full and true value as of
July 1st of the tax year, except that merchants are required to report their average stock in trade (including
consigned merchandise) for the preceding fiscal year. Returns must state character of taxpayer, i. e. individual,
partnership, corporation, etc. h at the T
m
Center 0--PAYMENT QF. W. AX) or Payment by check may to rthe D C1T easurer. Payments may be m de
IndianaAvenue, N.
in full upon receipt of Statement of Taxes due, or in two equal installments during the months of September and
March of the fiscal year for which return is filed.
D-PENALTIES: SEVERE PENALTIES ARE PROVIDED BY LAW FOR FAILURE TO FILE A REQUIRED
RETURN FOR LATE FILING, AND FOR THE FILING OF A FALSE OR FRAUDULENT RETURN. A $5.00
PENALTY WILL BE IMPOSED IF A CHECK ACCEPTED FOR PAYMENT IS NOT HONORED BY YOUR BANK.
uirE that the R TION. she declaration by the bottom of page one must be signed by the taxpayer. The law re-
person, association, corporation, firm, company, executor, adminis-
trator, guardian or trustee making it.
F-Explanations and additions may be made by attaching a memor.1ndum or letter, and will be treated as
part of this return,
G-All blank spaces calling for information must be filled out. If there is nothing to report as to any items, the
word "none" should be written in such blank spaces.
Contact the Property Tax Division, 629-3195, for information required to be submitted.
H-Efficient processing of D. C. Tax Returns requires the assignment of a permanent identifying number
for every taxxable entity. For this purpose it has been decided to use the Federal employer identification num-e social account
ber for ever such a um. If umber of theetaxpayerr m stsbe sed.n Plebase enterothecappr p ialo number ingtheblock providedron page 1.
n
Specific Instructions
1-FURNITURE, FURNISHINGS AND EOUIPMENT in furnished rented rooms, apartments and houses,
estate property and property in storage which is held for sale or rent or held for use or used in any trade or
business as defined in General Instruction "A" above, are taxable and must be reported in Item 7. Page 2.
j
ro 2-FUR91TURE held for use, tJRFused in S, M any IINEItY AND"EQIIII11ENT Tan'd all other depreciable tangible
p p y which trade, business or profession (including special equipment
mounted on a vehicle or trailer and not used primarily for the transportation of persons or property) must be
reported under the proper classification. The costs as reported must be consistent with books of the taxpayer.
See Footnotes to Schedule C. Difference must be fully explained in separate schedule and made a part of this
return.
3-MERCHANDISE AND STOCK IN TRADE. Schedule "A" must be completed. Monthly physical inventories,
if taken, shall be reported. If physical inventories for all months are not available. such physical inventories as are
available shall be reported; and book or computed inventories shall be reported for other months. Physical in-
ventories shall be identified by the letter "P".
If any deductions are claimed, an explanation of the determination of such deductions shall be given on a sepa-
rate sheet attached to the return.
Inventories shall be on the basis of cost. (Freight, drayage and other incidental items of cost shall be included
in cost.)
Consigned merchandise and merchandise in storage shall be included in reported inventories. For informa-
tion purposes only merchandise consigned by the taxpayer and not included in Schedule "A" shall be reported
by the taxpayer. together with the names and the addresses of consignees and the average value of merchan-
dise consigned to each consignee.
4-OWNER. State whether individual, partnership, corporation, etc. If trade name is used. give names of all
owners, followed by words, "trading as" and trade name.
5-UNREGISTERED EQUIPMENT. Unregistered motor Vehicles and Trailers must be reported in item 5,
page 2. Motor vehicles (new and used, including vehicles taken in trade and vehicles repossessed) constitute
stock in trade and must be included in Schedule "A".
6-BOATS. Held for sale or rent or used in a trade or business (as defined in General Instruction "A") are
taxable and must be reported in schedule "C". Merchants and dealers in boats must report their inventories in
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