Evening star. [volume] (Washington, D.C.) 1854-1972, 1860-03-01
GEORGETOWN CORPORATION Laws.

Ia 81 ANcE laying general and special direct
coIlection me year 1860, and Prvidfng for the
81; 1. BE II ordained BY the Board of 4ld,,nsp
caa noara Of Common Council efthe Corporation Of
Iev;nS S, mat there shall be, and is hereby
49, olrect tax of seventy cents on each and
~ hundred dollars Of the assessed value of real
~ PERSONAL property liable 10 taxation an the
90 sili stand assessed and valued on the ks
assessment OF the Corporation now 10 the MINDS
VI '1e assessors; and. also there shall no and
Is, levied an additional special tax of Ave
. .sn.s on each and every hundred dollars of the
sh, Of real and personal property the
saae snall stand valued and assessed on the hooks
aforesaid, excepting in both instances public bury
ing grounds, the Female Orphan Asylum. and
n9 USE OF public religion. worship; and the CLERK
OF Inc corporation is hereby directed to keen sepa
iate accounts Of the receipts and expenditures of
the general and special direct taxeA hereby levied
ana 70 apply the latter according to the provisions
OF an act OF Congress entitled act authorizing
the corporate authorities of Georgetown IN imnnas
additonalraxes, and for other pu poses annravsd
March 2. 1855, and to no otner purpose whatever
th. M neseoy directed to account annually to
inc corporation for his application of the same.
Sec 2 And be 1t further ordained, That each of
the taxes hereby levied and i'm posed shall he coll
of ths collector appointed by the two Boards
Monoay In January, 1860; and in two weeks after
tue passage OF this ordinance the Clerk of the Cor
Po n,na seal make out and deliver to the Col
'ne taxes hereby levied in two separate tar
lists The said Collector shall. within Sftesn
Gays after he shall have received them. MAZE ont
an account OF each OF the taxes herebv charge,hIe
nance snd ana personal property under this ordi-
llver the same respectively to the proprietors of
*aio property If he, she, or they be a resident
s wdnun .ne town, and demand payment thereof
oent, he shall deliver the said accounts res nect
lively In the case of real property to the tenant q,
occupant OF the lot'or lots on which the same ia
chargeaDle, II such property be let or occupied.
and In case Of personal property to the ner.pn y,
persons In whose use or possession it NAV be. and
demand payment thereof from such tenant or oc
| within the same period.
sec. s. And be ii ordained, That in every in.
stance In which either Of the taxes under this or
alnance shall be unpaid by the first Monday in
November next, the said Collector & hs,sh1,J, M
| thorized and required to proceed To enfnrce nav.
nent OF the safd taxes by distress and sale Of anv
personal property belonging to the person nronerly
cnaISeaDie with the taxes hereby levied wherever
FOUND within the town, and if there be none such
theh ny distress and sale of such personal property
as may be found on the premises charyeable with
saio taxes except such property the act of Con-
SresS extending the jurisdiction of justices of the
peace of the District Of Columbia eSemnts. and ~
Shall be the duty Of the Collector before he sells
any personal property so distrared to give TWEEN v
Tays PaI,lc notice by putting uPa notice at the
| Iowh Mouse and at the market house. and also
serving one on the party whose goods are dis
trained, If to be found .by him within the town,
! OF the time and place of sale, and the amount of
distress Is made. ~
| Sec 4. And be it ordained, That where there is
no personal property liable as aforesaid for the
Payment OF either OF the taxes hereby chargeable
ON any lot or lots parts OF lots whether the
De the property of resident or non resident pro-
Pretor and II the said taxes be unpaid on In. dav
before mentioned it shall be the duty of the Col
| lector, and he is hereby required, to enforce the
payment Of such taxes by the sale of sucb lot ar
lots or parts of lots or niue thereof as NAV be
necessary and the course Of his proceedings shall
De as Iollows; de shall advertise the property.
/ ppSid g,,f =
| Columbia, for public sale, in some NEWSPAPER
published in Georgetown, or if there be none such
men IN washington newspaper; and when the
| property IS owned by person or persons not re.
| siding In the District Of Columbia also in the
| National Inteiigencer and an Alexandra news.
| paper, once week for twelve successive weeks
previous to the day of sale; in which advertise.
| ment shall be stated the time and place Of sale
the number OF lot or lots parts of lots of ground
| Intended to be sold, the value thereof and the
amount OF each OF the taxes due and owing there
| on; also, the names Of the persons to whom the
same are respectively assessed; and if before the
day OF sale advertised as aforesaid the owner his
or her agent or attorney. shall not pay the amount
of each of the taxes hereby levied with ali costs
thereon assessed the said Collector shall sell the
said lot or lots parts thereof or AS many as nav
oe necessary to pay said taxes for cash. to the
| highest bidder; and certificate shall b, issued
Dy The Collector setting forth that such person is
| the purchaser, and the amount paid by him And
II, al or before the expiration of twelve months
from the day OF sale, the owner shall not appear
| and pay to the Collector, the Mayor or the DUR
| chaser, the amount of each Of said taxes hereby
| leVieo and costs, and each OF the said taxes ac-
cruing subsequent to sale, and ten per cent inter.
| est on the purchase money, it shall and may no
| lawful for the Mayor, and he is hereby required
at the expiration Of said time to convey the title
in fee simple Of said property to the purchaser by
deed, under his hand and the seal of tn. Co,no,,
| ton.
| Sec. 5. And be 1t ordained That it shall be the
duty of the Collector regularly to pay over to the
Clerk Of the Corporation the money by him from
n m wi nf,f IL
| In manner prescribed by the ordinance regulating
the Collectors bond, and for other purposes an.
proved 9th June. 1929, and at every such payment
to furnish the Clerk with list of the several Der
| sons from whom such collections have been made,
with the amount collected from each. and Of each
OF the taxes hereby levied separately and il shall
be the duty OF the Clerk to record the said list in
a book to be kept by him for that purpose and
the Collector shall settle final account of his
collections by virtue of this ordinance, with the
said Clerk, by the first day Of January next in
default of which the Collector shall be reported
by the Clerk to the Recorder for sut and shall be
| sued forthwith, for any deficiency not paid over
and be chargeable with interest on the same, from
the said last mentioned day, in which account
shall be allowed commission for his services at
the rate Of three per cent on the monies by him
collected, and paid over to the Corporation
Sec. 6. AMI be it ordaiHsd, That where either of
the taxes hereby levied due from the same
person on more than one lot or lots. parts of
lots, and the said lot or lots parts of lots shall
be- offered for sale aforesaid it shall be the duty
of the two taxes due on the whole number of lots
or parts of lots at the same time, but to sell no
more OF said lots parts of lots than may be sut
cient to raise the whole amount of the Of the
taxes hereby levied and in arrear and due, with
the expenses Of the collection thereof which shall
include but one execution fee which fee, with all
the other expenses of Distress advertisement and
sale, shall be raised and paid ont Of the property
Sold in the same manner, and ut the same time
that the sum of both the taxes herein levied are
raised and paid.
Sec. :. And be ii ordained, That the Collector
in instance of distress of personal property
for the taxes hereby levied under this ordinance
and whether not he shall make sale, be author
lied to charge for his cost and trouble we'll the
fee Of one dollar, as commission of five per cent
on the amount Of the taxes in arrea to be included
and recovered in like manner with the taxes, and
as an expense incident thereto. And In every case
Of advertisement Of real property for sale for the
said taxes In arrears, and whether not sale shall
be made, the said Collector, in addition to the fee
of one dollar, shall be allowed to charge for his
cost and trouble commission of two-and-a half
per cent on the amount of the sum of both the
taxes hereby levied and in Errear; to be included
and recovered In like manner with the said taxes
in arrear, aud as an expense incident thereto And
in no future case of distress Of personal property