Evening star., 1866-05-11

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credit allowed the collector have been naid
him, and he has collected all that IA. can coll
lect, he shall adjust his account for the same
with the couptroI1er, obtain his warrant for
raying what he has collected, and pay the ,me
precisely as In the case OF his first account.
COPY Of this adjustment ana war Int of
To the treasurer, as prescribed in section
whenever the treasurer has reason To hs,;.v.
that any taxpayer mentioned in said adjust.
ments can be forced to pay what is due from
bim, he shall move the Supreme Court sf the
District for an execution against hIm. And
place the same in the hands Of the Collector.
ana. take his duplicate receipt for the same, one
of which duplicates he shall immediatelv de-
liver to the comptroller.
On the next adjustment of the collectors ac.
the aggregate Of said executions, and credit
him as prescribed in section ninety.one. and
give him warrant for payment according to
the result OF the adjustment, and deliver the
treasurer copy Of the adjustment as pre.
scribed in section ninety five.
The collector shall receive in discharge of
taxes, besides the lawful currency OF the Uni
ted States-l. Such bank notes as are current
and passing at par in the District; 2, war.
rants issued by the comptroller; and whatever
he may lawfully receive for taxes shall be
credited to him on settlement as cash
1t shall be misdemeanor in Office, puuisha
bic by fine not exceeding Que hundred dollars
for collector of taxes 10 collect more money
under the name Of taxes, than is allowed by
law.
The collector may depute any constable of
the District to collect taxes in his name when
in his Judgment. the public interest demands
It; but, In such case, he and his suretips shall
be liable for any defalcation on the part of the
constable employed.
No commissions shall be allowed q collector
for public money in his hands unless he set.
ties and pays in the manner prescribed by
law.
lfany person bound to pay public money into
treasury r,frp llor
rant for its payment or fail to pay it, according
TO law, the treasurer shall, immediately after
the time % OF payment has elapsed, proceed by
against him and has sureties, in the name of
the District of Columbia, for the amount which
he 10 bound to pay and interest thereon
The register of deeds shall collect the tax on
alterations Of land, and he shall adlust his
account thereof with the comptroller on the
first Monday Of January, and obtain his war
rant 10 pay what he has collected into the
treasury
The register shall insert no deed in the regis.
try on which the tax has not been paId; and
In MS certincate OF registration he shall state
that the tax has been paid, and the amount
of it.
Every such certificate shall be countersigned
by the comptroller before the deed is delivered
to the owner.
When he countersigns the certificate the
comptroller shall enter in a book of his Office,
on Alterations OF Lands,'' the name Of the
grantor and grantee, the number Of acres or
feet conveyed, and the tax
On adjusting the regiSter's account, the comp
uoller snail charge him. with the whole amount
OF his receipts, to be found by a comparison of
his account on said book with the same account
as rendered by the register, and give him
warrant TO pay the gross amount into the
treasury.
If the register produce his warrant of paw
ment within said period Of ten days, the treas.
urer shall credit him with six per centum for
his compensation, and give him a receipt for
the balance on payment Of the same.
The comptroller shall deliver to the treasurer
copy OF the warrant, and If the money is not
paid within ten days after it's date the treasurer
shall move the supreme court OF the District
for Judgment against the register and his sure
ties in the name OF the District Of Columbia:
and having obtained judgment, shall enforce it
without delay.
Taxable sales of merchandise shall not be
made by any merchant without first taking
from the clerk of the commissioners, for each
establishment at which his business is to be
conducted, a yearly license.
An original wholesale or retail license shall
be issued-1. On condition that the applicant
deliver to the clerk sworn statement Of the
goods about to be offered for sale At the es-
tablishment for which he demands license;
2 On condition that he pays the clerk the tax
thereon; 3. On condition that he make and de.
liver to the clerk joint and several stimulation
OF himself and at least one good surety, in the
penalty OF one thousand dollars. payable to
the District Of Columbia. conditioned to render
to the clerk. nt the end Of twelve months from
the date Of his bond, a sworn statement of the
inyoi cost Of all the goods which he or his
assignee shall bring to said establishment tor
sale within the said twelve months, and that
ne VIII pay the clerk the tax upon such goods.
Al the end OF the first twelve months, and at
every twelve months thereafter, said license
may be renewed-1. On condition that the an.
plicant has complied with the terms OF the
aforesaid stipulation. 2. On condition that he
give new stipulation of the like tenor, for the
ensuing twelve months. But any goods re.
naming on hand and unsold shall be exempt
from further taxation.
An original license to sell goods upon com.
mission may be issued. On condition that
the appli cant execute and deliver to the clerk
JOINT and several stipulation Of himself and
al least one good surety, in thepenalty of five
hundred dollars, payable to the District OF
Columbia conditioned torende: to the clerk, at
the end OF twelve months from the date Of the
stipulation, a sworn statement of the gross
amount of all sales, whether public or private,
made by him within the said twelve months, at
the establishment for which hs demands q Ii
cense, and that he will pay the tax thereon
AT the end Of the first twelv, months the IL
cense may be renewed-1. Oh condition that
the applicant has complied With the terms of
the bond; 2. On condition tha he renew his
stipulation by giving one OF Ike tenor for the
ensuing twelve months.
An original auction license or taxable sales
Of goods shall be issued, and nay be renewed
upon the same terms as q license to sell goods
on commission.
An original license for grating policies of
insurance on lives; for banking for importing,
or selling, or manufacturin, playing cards:
for discounting securities for money by others
than banks or bankers; for leeping q confec-
tionery establishment, or for any business In
which the tax depends on theamount Of bust.
ness done, shall be issued upo the same terms,
substantially, as are expressed in the case OF a
wholesale or retail commisson or auction Ii.
cense.
Licenses for pursuing any business, on
which specific tax Is laid hall be issued on
payment by the applicant tCthe clerk Of the
specific tax thereon imposed
The license TO sell goods ,r carry oI any
other business at specified establishment or
place shall authorize the liensee, his as.
signee, or the. purchaser Of hs stock, or Of his
business, or a new firm fornrd by the death,
withdrawal, or addition to a licensed firm of
new member to carry on tn business At an.
other place, or in the new lame, in the fol-
lowing manner: l. In case OF sale of the
stock or business, the perso making the sale
shall Immediately 60 befoe the clerk and
make affidavit of the amout on which he Is
then bound to pay taxes, ad pay the same
and surrender the origina license. and the
purchaser of the stock or hsiness, unless he
be aperson alreadyIlicensedshall,a At the same
time, make astatement, on oah. OF the amount,
If any, that has been added byhim to the stock |
or business, and pay the andant due thereon,
and take, outa license rs an oaginal applicant.
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