Evening star. [volume] (Washington, D.C.) 1854-1972, 1871-08-09
Assessments and Taxes.


TdxdJle Property under TIE Neo Government.
The bill providing for the appointment of su-
peTintendent OF assessments and taxes and as
SCISSORS, and for the immediate assessment and
valuation of real, mixed and personal property
in the District of Columbia, which finally passed
both houses OF the Legislature yesterday evening,
authorizes the Governor to appoint superintendent
whose duty it shall be forthwith to assess, cause
30 be all the pl oPery mentioned in the bill
subject 10 taxation, and said shall per-
sonsly inspect all real estate and fix its value, and
shall also ascertain from each ldlVldual hat pro-
perty other than real he may be the owner Of or may
hold in trust. and value the same nearly posi-
bic at the public OF marketable value thereof They
shall make returns of tie assessment and valuation
of real, personal, and mixed property, without
necessary delay, and at such time times as the
superintendent may prescribe.
sonal property in the District of Columbia, which
may be owned or held by any inhabitant thereof
trustee, guardian, or administrator or executor OF
any and all ether persons or estates, be, and the
and liable to assessment and valuation: PrOeided,
That nothing contained in the act shall be construed
to authorize the assessment and valuation Of the
leyying Of any tax upon any beds, bedding, house
hold furniture stoves and cooking utensils, not ex
chanles tools and implements Of trade or business
ing on business to the value Of three hundred dol
lars; ON the library and implements Of professional
ON horse, mnle, yoke of oxen, cart, wagon, or
dray, and harness for such team, and used in the
team: on farming utensils and tools Of the Value Of
three hundred dollars; ON family pictures and fam
lily libraries of the value of four hundred dollars;
on COW, one swine, six sheep; on houses of pub
lie worship: hospitals, orphan and other asyfums
for the aid Of the poor and destitute; burying
grounds belonging TO the United States, goods,
wares and merchandise, or other article Of foreign
or domestic growth, production, or manufacture in
the hands Of licensed Wholesale and retail dealers;
articles manufactured in this District in the hands
OF the manufacturer, his agent or agents; stocks
in any banking, insurance. or other incorporated
uninccrp0rats ID company, located or established
beyond the limits Of this District, upon which tax
laid and collected, on which, By law, is exempted
from taxation by the State power within whose
jurisdiction such banking. insurance, other incor
porsted or nnine orp9rated company may be located
or established, stocks or public securities of the
United states and u the District Of Columbia and Of
any State, city, town upon which tax is laid aud
collected by the government jurisdiction by which
or within which sush stocks and public securities
may have been issued; hackney carriages. carts,
dTays. and wagons running under license by this
District: the horses used for the same; promissory
notes, drafts bills of exchange, and other evidences
of debt in the ordinary business or occupation VI the
people, aud not held for profit or as inyestmens or
the personal mixed property OF persons residing
in the District Of Columbia in the oficial discharge
Of legislative or judicial duties under the National
Government.
Section provides that the assessment Of all prop
eriy shall be made in the Of the owners hereof,
or IN the names ofthe trustees guardians thereof,