Pub. L. 83-364, tit. VI, sec. 605

Sec. 605. Paragraph ten of section six of the Act entitled “An Act making appropriations to provide for the expenses of the government of the District of Columbia for the fiscal year ending June thirtieth, nineteen hundred and three, and for other purposes”, approved July 1, 1902 (32 Stat. 620), as amended (sec. 47–1208, D. C. Code, 1951 edition), is amended by adding at the end of said paragraph the following: “Fifth. Any motor vehicle or trailer registered in accordance with the provisions of title IV of the District of Columbia Revenue Act of 1937, as amended (title 40, ch. 1, D. C. Code, 1951 edition), and not comprising any part of the stock in trade of a merchant: Provided, That any motor vehicle or trailer comprising all or part of the stock in trade of any merchant shall continue to be taxed as provided by law: Provided further, That special equipment mounted on a motor vehicle or trailer and not used primarily for the transportation of persons or property shall be taxed as tangible personal property as provided by law.”