Evening star. [volume] (Washington, D.C.) 1854-1972, 1868-02-27

ct improved or unimproved, IN the
city OF Washington. on which one or more
year taxes shall have become due AMI rem lin
unpaid, or on which any special tax, imposed
oy virtue of authority of the provisions of this
act. shaH have become due and remain unpaid.
or so much thereof as may b, necessary 10 pay
any such taxes, with Interests, costs, AMI
charges arising thereon. NAV be sold ut public
sale 20 satisfy the corporation therefor: Pro
ridd, That public notice be given of the time
and place OF sale by advertising once a week in
some newspaper of general circulation, prin ted
IN the city of Washington, for at least six
weeks: in which advertisement shall be stated
the number of the lot, (if the square has ben
di ded into lots,) the number OF the square, or
other sufficient or definite description of the
property selected for sale, the name of the r,er
SON to whom the same may have been assessed
for the res pective years taxes due thereon. aud
the aggregate amount of taxes due. the amount
of the tax due on each So uare or LOT, the period
for which the same shall be due, and the ag-
grerate amount OF taxes due on all real proper
ty assessed in the name of the same person but
where whole square is assessed to the same
person, although divided into lots il NAV be
assessed and advertised as If the same was not
divided. And no sale OF real property tor taxes
hereafter made, shall BE- impaired or made void
by reason OF such property not being assessed
or advertised In the name Of the lawful owner:
Prort'ed, That the same shall be advertised as
above directed, or by reason OF the amount of
taxes due thereon not being correctly stated.
Sec. p. III before the day of sala advertised
the owner, his agent or attorney, shall not pay
the amount of taxes with all the costs thereon
assessed, the lots, or SO many as may be suf-
hcient to discharge the same, shall be sold tor
cash, and to the highest bidder paying therefor
a certificate from the proper officer shall be
ISSUED, setting forth that he is the purchaser,
and the amount paid by him. and il at the ex-
piraiion of three years from the day of sale the
owner shall not appear and pay TO the officer
who sold the same, the mayor, or the pur-
chaser, the amount of the purchase money and
cost and taxes accruing subsequent TO the sale,
and ten per centum interest per annum on the
purchase m ms no In fol
Tor a title in fee simple, al the expiration of
such time, to be made TO the purchaser by the
mayor, under the seal of the corporation; which
cow vance shall be effectual in law to convey
the title. the requirements Of this act having
been complied with: Pr0ricied, That on any
lot, or part OF a lot, liable for taxes as afore-
said, being sold, the amount over and above the
taxes, costs, and charges, due upon the same
shall be- paid on application TO the owner, legal
representative, or heir Of the owner Of such
property.
See %. Where the payment of any taye.
shall be made or enforced against auy tenant, il
shall not be lawful for the owner of the prop
erty to recover Of the tenant any rent for tie
property. ont the same shall remain in his pos.
session As security for the debt, until such time
as the rent accruing shall have discharged the
same; and the tenant shall be entitled to charge
ten per centum against the landlord on the
amount of the taxes so paid or enforced against
him, except where he may have been previous
ly In arrears for rent.
Sec. ~. Minors, mortgages, or others hay
Ing an equitable interest IN real property sold
for taxes shall be allowed one year after such
minors come of age, or after such mortgages
or others having equitable interests obtain pos
session Of or decree for the sale of such prop.
erty, TO redeem the property sold from the
purchaser or his assigns, on paying the amount
OF the purchase money, with ten per centum IN
terest per annum thereon, and all the taxes that
have been paid thereon by the purchaser or his
assigns between the day Of sale and the period
OF such redemption, with ten per centum inter-
est per annum on the amount of such taxes,
an alz thn fnl Of
which may have been made on such property
by the purchaser or his assigns while the same
was In possession: And prouided m0reorer, That
where the estate of the tenant IN default as for
years or for life, shall be sufficient to defrav
the ta-es chargeable thereupon, such estate
only shall be liable to be sold under the proyi-
sions of this act
Sec 25. 1t shall be lawful for the collector. or
other officer duly authorized, to pOstponp, after
such advert emenf, the sale of any property
advertised according TO the provisions of this
act, to any future day for want of bidders or
other sufficient reason, to be approved by the
mayor, the collector giving public notice OF
such postponement, and the sale made a such
pos tponed time shall be equally valid as if
made ON the day stated in the advertisement
Sec. 20. In all cases of the sale of real prop-
erty for taxes due the corporation. where such
sale shall not have been made according TO law
ii shall be lawful for the corporation, on the
application of the purchaser, or other person
entitled under him, to refund the amount paid
by him on account OF such purchase, with in
terest thereon, and also the subsequent taxes
accrued and pad on such property, and TO re-
assess the amount Of taxes so refunded on the
property on which the same shall have ac-
crued- which shall be collected in the manner as
provided by law for the collection of other taxes
at any time after the same shall be so
Sec. %. II shall be lawful for the corporation
where there shall be a number Of lots assessed
to the same person TO sell one or more of such
lots for the taxes and expenses due on the
whole; and also TO provide for the sale of any
part of lot for the taxes and ex penses due On
such LOT or other lots assessed to the same per.
son as may appear expedient according to such
rules and regulations as the corporation NAV
prescribe: but no sale of any real property for
taxes hereafter made shall be impaired or made
void by reason of any error of the mayor or
other officer OF the corporation in ma king a
calculation or computation of the amount of
taxes due, the expenses attendant on the adyer-
'isement and sale, or OF the purchase money
and the interest thereon, notwithstanding the
sum enormously calculated or computed NAV
have been paid by the purchaser, his heirs, or
assigns; but all such sales and the deeds " hich
may be granted on the certificates then issued
shaii De valid and binding as If no such error
bad been made; and it shall be lawful for the
heiIs or assigns Of any purchaser of properly
sold for taxes in the city to receive or perform
-ay thing which Ii may be lawful for such
purchaser TO receive or perform.
Sec. y. The clerk Of the circuit court and the
register of wills for the county of Washin gton
shall furnish the register of the
city. or other officer Of the corporation APP
Monday in January and July, in every year.
correct lists OF the transfers of real property In
The city during the next preceding half year
90 lar as can be- ascertained by the records in
their respective Offices; and the corporation
shall make to the clerk and register Of wills
such compensation therefor as shall be agreed
On Oct yeen the respective parties not exceed.
ing six cents for each transfer on such lists.
Sec. %. The United States shall reimburse to
he said corporation just proportion Of any
expense which may be incurred hereafter in
laying open. paving. or otherwise improving
my OF the streets or avenues in front OF or ad-
Dir ing 10, or which may pass through or be-
tween any OF the public squares or reservations
shall BE- determined by q compa-i-
son Of the length of the front or fronts of the
.aid SQUARES or reservations OF the United
States on any such street or avenue with the
whole extent of the two sides thereof so i'm.
proved or paved: and also the necessary and
reasonable cost of setting curbstones and paving
on the side or sides of any such street
Or avenue whenever the said corporation shall,
by law, direct such improvement TO be made
by the propretors of the lots on the opposite
de of any such street or avenue or adjacent
10 any such square or reservation and in front
Of any lot or lots belonging to the United States
Sec. 80. The corporation shall have power TO
cause TO be made out plats OF all the squares
W hich shall be shown the lines of all the subdi-
visions of such squares and tracts S shall ac-
tualIy exist at the date of the completion of
such plats, and TO prescribe and regulate the
manner in which description shall b. made Of
all real estate, sold transfer red ia the city
PrCrided, That the plat shall be made out and
drawn upon a uniform scale; and that the