Evening star. [volume] (Washington, D.C.) 1854-1972, 1859-04-11
GEORGETOWN CORPORATION LAWS.

md Board IF Comaos Council 81 fhe CcyPoraf,oH
" Geergstcsra That there shall be, and is hereby
levied, direct tax Of seventy on each and every
hundred dollars Of the assessed value of real and
personal property liable TO taxation. as the same
stands valued and assessed at this time on the
books Of assessment now on le in the ONCE OF the
Clerk OF the Corporation, and also that there shall
be, and hereby is levied an additional special tax
Of seven cents ON each and every hundred dollars
Of the assessed value Of real and personal property
rs the stands valued and assessed ON the book
except In both instances public burying
grounds, the Female Orphan Asylum and houses
Of public worship. And the Clerk Of the Corpora
ton is hereby directed 70 keep separate accounts Of
the receipts and expenditures OF the general and
special direct taxes hereby levied and to apply the
latter according TO the provisions Of law Of Con-
gress, entitled AN ect authorizing the corporate
authorities Of Georgetown TO impose additional
taxes, and for other purposes" approved March,
1855, and 70 no other purpose.
Sec. ?. And be az further orda med. That each Of
the taxes hereby levied and imposed shall be col
lected by the Collector elected by the two Boards
Of the Corporation in joint meeting on the first
Monday in January, 1859, and in two weeks after
the passage Of this ordinance, the Clerk Of the
Corporation shall make out and deliver 60 the
Collector both the taxes hereby levied and the
said Collector shall within fifteen DAYS after he
shall have received them, make out an account Of
personal property upder this ordinance. and shall
within the period aforesaid deliver the same re-
spectively to the propretors OF said property. IL
he, she. or they be resident within the town. aud
prietor shall be 4 nonresident he shall deliver
the said accounts respectively, ia the Of real
property to the tenants occupants of the lot or
lots on which the same is chargeable, II such
property he let or occupied and in the Of per-
sonal property, TO the person or persons in whose
use or possession IL may be, and demand payment
thereof from such tenant, occupant or pOssessor,
in the same manner. and within the same period.
Sec. 3. And be az OrddiHed, That in every In
stance in which either Of the taxes under this or
dinance shall be unpaid by the first Monday in
October next, the said Collector is hereby author
lied and requested 10 proceed 10 enforce payment
OF said taxes by distress and sale Of any personal
property belonging TO the persons properly charge
able with said taxes hereby levied and Imposed.
wherever found within the town: and if there be
none such, then by sale and distress OF such per-
sonal property rs may be found on the premises
charSeable with said taxes, except such property
as the act of Congress extending the Jurisdiction
OF Justices OF the Peace of the District of Column
bia exempt; aud il shall be the duty of the Colrc-
tor, before he sells any personal property SO dis
trained, to give thirty DAYS public notice as fol-
lows: By putting up a notice at the Town IIousr
and Market House. and also serving one on the
party whose goods are distrained. IL 10 to- found
by him within the town, Of the time and place of
sale, and the amount of each Of the taxes herein
levied, due, and for which distress Is made
Sec. 1. lad be % ordained. That when there I,
no personal property liable aforesaid for the pay
ment of either of the taxes hereby charreable on
any lot or lots or parts Of lots, whether the same
be the property of a resident or nonresident Dro-
prietor and if the said taxes he unpaid on the lay
aforementioned il shall be the duty Of the Col
lcctor, and he is hereby required to enforc. the
payment OF said taxes by the sale Of such lot or
lots or parts OF lots or so much thereof as may be
necessary and the course Of his proceedings shall
be as follows: He shall advertise PROPERTY when
owned by persons residing in the District of Co
lunolafor public sale in some ncwspa Der published
in Georgetown. or if there be none such then in a
newspaper published in Washington CITY; and
when the property is owned by person or persons
not residing In the District Of Columbia. also in
tel Iupt IA a L.
once week for twelve successive weeks nreyinus
to the day Of sale, and in the advertisement shall
be stated the time and place Of sale. the number
OF lot or lots. parts of lots of GROUND intended
TO he sold, the value. and the amount Of eacb of
the taxes due and owing thereon also the names
Of the persons To whom the same are r,Snectiv.Iv
assessed and if before the day of sale advertised
aforesaid the owner, his or her agent or attorney
shall not pay the amount of each of the tar.s
hereby levied, with all costs thereon assessed tine
said collector shall sell the said lot or lots or
OF lots or as many as may he necessary pay said
taxes, to the highest bidder for cash and certif
cate shall he issued by the Collector setter forth
that such person is the purch aser and the amount
paid by him; and IT, at or before the expira OF
Twelve months from the day Of sale the owner
shall not appear and pay to the collector. tie
Mayor, or the purchaser the amount Of each OF the
said taxes hereby levied. and costs and each %
the said taxes accrung subsequent to the sale and
ten per cent. interest on the purchase money IL
shall and may be lawful for the Mayor. and he ia
hereby required, at the expiration Of said time 10
convey the title in fee simple of said property to the
Of the Corporation.
Sec. S. And be IL ordained, That the Collector
shall settle his account Of his collections by yirtne
OF this ordinance, with the Clerk by the LIST on
January next at which time list Of an insoIvent
tax payers shall be presented by the Collector 10
the Corporation for their allowance i'm default Of
which the Collector shall be charged by the CIe,k
with Interest monthly thereafter for any deficiency
not paid over; and the Collector is hereby autbo;
lied and required to charge interest on anv tayes
levied under this ordinance remaining unpaid
from and after the LIST OF January next and in st
tlhS ms account, he shall be allowed as commits
Sion Tor bis services at the rate of three Dr cent
on all the money collected by him and paid over
10 Tue Cooperation: PTOridsd. That nothing Ina
this section shall be construed 10 deprive the Cor
Poratlon OF the right and power at any time afte,
the LIST of January next to sue the CoIler.n, -,'J
ms suretles for any deficiency not paid over by
that time. ~
Sec: G. And Be At ordained, That when either Of
the taxes hereby levied are due by the same per
son on more than one lot. or lots or parts OF Its
and the said lot. or lots or parts of lots shall ha
offered for sale as aforesaid il shall be the dut -
the Collector TO advertise and sell for the sum of
the taxes due on the whole number of lots or
parts OF lots at the same time but he shall sell no
more OF the said lots parts of lots than may le
sufhcient to raise the whole amount of taxes her.
" neviea ana IN arrears, and due, with the ex-
Penses OF the collection thereof. which shall In.
clude but one execution fee, which fee with ali
the other expenses Of distress advertisement aud
sale snail De raised and paid out OF the propertv
sold, In the same manner and at the same tiIne
that the sum of both the taxes herein levied arc
raised and paid N "'e
Sec. .. And be az further orsidiHed That the Col
lector, IN every Instance of distress of DerSon,I
property for the taxes hereby levied under tLix
ordinance. or whether or not he shall make , .aIa
ne authorized 10 charge for his cost and trouble as
well the lee or one dollar a commission NJ Eve
per cent on the amount Of taxes in arrrar IN he
included and recovered in like manner with ,b
taxes, and as an expense incident thereto and in
every case OF advertisement OF real proprrtv ~,
sale Tor the said taxes in arrears and whether or
mol sale shall be made, the said Coll,,tor in al
diuon 10 Tue fee of one dollar shall I've allowed to
charge Tor his cost and trouble, a commission OF
TWO ana hall per cent. the amount of the suno
Oi Doth taxes hereby levied and ia arrear to Ie ip
cluded and recovered i'm ike manner with the sa;d
taxes In arrears, and ex peIst. incident tLsrt
Ana IN no future case of distress of personal pron
erty Tor the taxes herein levied shall 1t be reunird
Oh the Collector TO give personal notice thereof 10
any other owners than as reside within the limits
OF the town. and have actual possession of the
property dlstrained, at the time of such distrain
any ordinance of this Corporation 20 the contrayy
And il shall be the duty OF The
Coiiector, al the appointed time Of closing his col
iecohs 10 report To the Corporation list showing
the names OF the persons in for each Of the
taxes herein levied, the amount due by each re- |
specuvely, together with statement Of the costs
ana amounts OF charges made by him under the
provisions OF this ordinance
- sec. .. Ind be further ordained That the |