Pub. L. 83-364, tit. X, sec. 1001

Sec. 1001. Subparagraph numbered “Second’” of paragraph numbered 10 of section 6 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. 590, 620, ch. 1352), as amended (sec. 47–1208, D. C. Code 1951), is amended to read as follows: “Second. Libraries of nonprofit organizations and household belongings located in any dwelling house or other place of abode, or in storage, and boats (to the extent of the first $1,000 of their value), not held for sale or rent and not held for use or used in any trade or business. For the purposes of this section, the words ‘household belongings’ shall include all libraries, schoolbooks, wearing apparel, family portraits, pictures, furniture, furnishings, rugs, silverware, china, glassware, musical instruments, radios, television sets, refrigerators, food, photographic equipment, bicycles, tools, clocks, watches, jewelry, and other articles of personal adornment, and other tangible personal property (excluding automobiles and other motor vehicles) ordinarily kept and used or held for use by the occupant of any dwelling house or other place of abode for the ordinary purposes of life. For the purposes of this section, the words ‘trade or business’ shall include 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.”