Evening star. [volume] (Washington, D.C.) 1854-1972, 1861-02-20
GEORGETOWN CORPORATION LAWS.
AN ORDINANCES levying general tar and special
direct taxes for the year 1861, and providing for
the collection of the same

uecrgst0cH, That there shall be, and hereby Is
every one hundred dollars Of The assessed value OF
real ana personal property liable 10 TAXATION, a.
the same stands valued and assessed at this time
on the books Of assessment now on fle in the Office
OF the Clerk Of the Cooperation; and, also, that
there shall be, and hereby Is, levied an additional
special tax OF i've cents Cor the Metropoli rail-
road debt and fifteen cents for the gas tax on each
and every hundred dollars Of the assessed value Of
real and personal property, as the same stands
valued on the books aforesaid, excepting, in each
Instance, public burying grounds, the female
orphan asylum, and houses Of public worship
And the Clerk Of the Corporation is hereby d.
rec,ed TO keep separate accounts Of the receipts
and expenditures Of the general and special direct
taxes hereby levied, and to apply the latter &C
cording to the provisions Of a law Of Congress,
thorities Of Georgetown to Impose additional taxes
ana Tor other purposes" approved March, 1855,
and to no other purpose
SEC 2 And be &c further ordained. That each of
the taxes hereby levied and imposed shall be col
lected by the Collector elected by the two Boards of
this Corporation In joint meeting on the first Mon
day In January, 1901, and in two weeks after the
passage Of this ordinance the CLERK Of the Corpo-
the taxes hereby levied, and the said Collector
shall, within fifteen days after he shall have re-
ceived them, make out an account of each Of the
taxes hereby chargeable on all real and personal
property under this ordinance, and shall, within
the period sfosesaid deli the same respectively
TO the proprietors Of said property IL he, She or
they be a resident within the town and demand
payment thereof, and when any proprietor shall
be nonresident be shall deliver the said accounts
respectively; in the case Of real property 70 fte
tenants or occupants of the lot or lots on which
the same Is chargeable IL such property be let or
occupied and In case Of personal property, TO the
may be, and demand payment thereof from such
tenant, occupant or possessor, in the same manner
and within the same period.
Sec. j. And Be 1t further ordained, That In every
m In oit 81 49,.
ordinance shall be unpaid by the first Monday in
October next, the said Collector Is hereby author
lied and requested to proceed to enforce the pay
ment OF said taxes by distrain and sale Of any per
sonal property belonging 10 the persons properly
chargeable with said taxes hereby levied and i'm
posed, wherever found within the town: and
II there be none such then by sale and distrain Of
such personal property as may be found on the
premises chargeabe with said taxes, except such
property as the act Of Congress extending the
jurisdiction Of justices Of the peace of tbs District
OF Columbia exempts; and IL shall be the duty Of
the Collector before he sells any personal property
so distrained, to give thirty days public notice,
as follows By putting up notice at the Town
House and market house. and also serving one on
the party whose goods are distrained, II to be
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 distrain 10
made.
Sec. a. Ard be 1t further ordained, That when
there is personal property liable aforesaid for
the payment Of either Of the taxes hereby charge
able on any lot, or lots or parts Of lots whether
the same be the property Of the resident or non-
resident proprietor and II the said taxes be unpaid
on the day aforementioned, IL shall be the duty
Of the Collector, and be IL hereby required TO
enforce the payment Of such taxes by the sale Of
such lot, or lots, or parts Of lots, or so much
proceedings shall be as follows: He shall adver-
tise property, when owned by persons residing
within the District Of Columbia, for public sale.
in some newspaper published in GEORGETOWN. and
49,
lished in Washington city; and whom the prop
erty Is owned oy person or persons not residing
in the District of Columbia, also In the National
lntelligencer and an Alexandra paper, once a
week for twelve Successive weeks previous TO the
day of sale, and in tie advertisement shall be
stated the time and place Of sale, the spmber OF
lot or lots or parts Of lots Of ground intended TO
be sold, the value; and the amount Of each Of the
taxes due and owing thereon, also the names Of
the persons 10 whom the same are fespecti. ely
assessed. and IL before the day of sale advertised
the owner, bis or her agent or attorney
shall not pay the amount of each Of the taxes
hereby levied, with all costs thereon assessed the
said Collector shall sell the said lot, or lots, or
parts Of lots, or as many as may be necessary TO
pay said taxes TO the highest bidder for cash. and
a certificate shall be issued by said Collector,
and the amount paid by him; and IL, 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 purchaser, the amount
VI CoSh Va oaiu toAc8 COe& dCCr Quc0t
to the SALE and ten per cent interest on the yur-
chase money, 1t shall and may be lawful for the
Mayor, and be 10 hereby required, at the expira-
ton OF said Time TO convey the title in fee simple
Of said property to the purchaser, By deed, under
his hand, seal Of the Corporation.
Sec. 5. And be tt further ordoissd, That the
Collector shall settle his account Of his collections
by virtue Of this ordinance, with the Clerk, by
the first Of January next, at which time list Of
all insolvent tax payers shall be presented by the
Collector to the Corporation for their allowance
In default Of which the Collector shall be charged
by the Clerk, with interest monthly thereafter for
any deficiency not paid over, and the Collector In
settling his account shall be allowed commission
for his services at the rate Of three per cent on all
money collected by him and paid over to the Cor
poration; provided that nothing In this section
shall be construed to deprive the Corporation Of
the right and power at any time after the first Of
January, to sue the Collector and his sureties for
any deficiency not paid over by that time.
Sec o. And be tt further ordained, That when
either Of the taxes hereby levied are due by the
same person on more than one lot, lots or parts
Of lots, and the said lot lots, parts Of lots
shall be offered for sale aforesaid, it shall be
the duty OF the Collector TO advertise and sell for
the sum Of the taxes due on the whole number Of
lo:s parts of lots at the same time; but he shall
sell no more Of the said lots parts Of lots than
may be sufficient to raise the whole amount Of
taxes hereby levied and in arrears, and due, with
the expenses Of the collection thereof which shall
include but one execution fee, which fee with all
other expenses Of dstrain, advertisement and SALE
D.,
In the same manner and at the same time that the
sum Of each Of the taxes herein levied Is raised
and paid. - H
sec. 2. And BE- e. further ordaiaea, That the col.
lectcf In every instance Of distrain Of personal
property Tor the taxes hereby levied under this
ordinance, or whether or not he shall mai e sale
be authorized to charge for his cost and trouble
as well the fee Of one dollar, as commission Of
nve per cent. on the amount Of taxes In arrear to
be Included, and recovered In like manner with
the taxes, and as an expense incident thereto nd
In every Of advertisement Of real property for
sale for the said taxes In arrears and whether or
not sale shall be made, the said collector In ad-
dition to the fee Of one dollar, shall be SLOWED
to charge for his cost and trouble commission OF
two and half per cent. on the amount Of the
SUM OF both the taxes hereby levied and IN arrear
to be included and recovered In like manner with
the aid taxes In arrears, and an an expense incl
dent thereto And In no future case Of distress of
personal property for the taxes herein levied xhsl
IL be required Of the collector TO give personal no
tee thereof 10 any other owners than ss reside
within the hmns Of the town and have actual
possession Of the property distrained at the time
OF SUCH dis1ain, any ordinance Of this corpora
tion 70 the contrary Notwithstanding And IL shall
De the duty Of the collector at the appointed time
OF closing bis collections. to report 10 the corpor-
anon Mss showing the names of the pernons In
arrears Tor each Of the taxes herein levied the
amount due BY each respectively, together with q
s'atementof the costs and amounts Of charges made
py MIN under the provisions Of this ordinance.
Sec And be &c fxrfk er ordaised, That the col.
iectof be, and be IL hereby authorized and directed