Evening star. [volume] (Washington, D.C.) 1854-1972, 1871-08-30
EVENING STAR.
(0EF1CIAL.l
LAWS OF The DISTRICT OF COLUMBIA,
Passed at the First Session Of the Legislative
Assembly Of the District Of Columbia.
[OEFICIAL.l


IS i snactsd by the Legislatirs Assembly Of tGe
D5s n Columbia, That il shall be the duty Of the
Collector Of Taxes to collect all taxes imposed by the
may be ctherw provided for and to deposit the
daily with the Treasurer, taking his receipt IN
Duplicate, therefor, one of which duplicates snail be
on lie u the Collectors Office; and the aggregate OF
he'd to ON the books Of the Collector and Treasurer
Ly said respective officers The Collector shall enter
collected account thereof posting the same TO the
ofeaSh DAYS collections make an aggregate Of the
amount - collected and furnish to the Comptroller
T. Keep in his Oice account books, in which shall
te entered FIRST, the dates Of payment Of all taxes;
persons by whom payment has been made; fourth,
The year raid for nth ~, the pr9PsTy paid on and
Ills books shGll at all times be open TO the ins pecon
Cffhe Comptroller or any other officer who mas be
authorized ty the Governor TO examine the same.
SEC 2 AHd De a. further taacisd, That il shall be
account q the taxes due 10y each AMI every person
on real urop.riy, in which shall be stated the
- n 1aae thereof as9 the assessment value
Of the 1aEr3veInents on which such tax i due, to-
EetEer with the aggregate amount OF taxes due
thereon immediately after the levy Of taxes said
Collector shall transmit to each person whose name
shsI appear the tax list statement aforesaid
Of the taxes due BY him, with the notification that
ninety days from the date Of such notice the said
Collector viii proceed 10 enforce the collection Of the
SIC. 8. And Je ffEriher saGcted, That the Collec-
ter Of Taxes shall within SIX days after the expIr
Sscton prepare G9mgieie list ; Of all real property
n arsGars and publish such list twice week, Tor
newspaper published in the District of Columbia,
h ss sS, tf NTH the eo nt hat m n
have accrued thereon, shall not be paid prior to the
The said Collector at public auction to the highest
bider pm the day Peehed IN snch advertise Sc;
property upon which such taxes remain unpaid. and
@ I pToperT IN arrear a. HSreSa Shall gn baHe
been brought to auction immediatey after the close
the purchase money issue to the purchaser certf.
icate of sale; and f the property shall not be redeem
date Of sale by the payment Of the amount for which
it was sold at sach sale and fifteen per centum per
the Secretary Of the District Of Coiumbia and hay-
hv thu GvernSr 10 Inc puIehsseT al sh th ps @
which deed shall be deemed and held to be a good
and perfect title in fee simple to any property bought
property advertised aforesaid shall De sold
meet the amount Of taxes and costs due thereon, it
the CdmPiFoler to purchase tie same, for such an
amount not eXeeedng the taxes and costs due there
and II, within year thereafter, such property is
not by the owner or owners thereof by the
sale, and ten per centum per annum thereon, deed
shall Be given as hereinbefore provided, to the Dis
same sha rest in the said District, as in cases Of
section shalt he, and are hereby, made applicable
TO all taxes on real property that may now b. in
town and the county Of Washington Prorifsd.
That minors, mortgagees, or others having
may have been sold for taxes as aforesaid shall be
allowed one year after such minors coming to
having equitable interests obtaining possession of,
the property so sold from the purchaser or pur-
chasers, his, her, OF their heirs assigns, the
therefor. with ten per centrum per annum interest
thereon. as aforesaid and all taxes that have been
paid thereon by the purchaser his assigns
between the day Of sales aad the period Of such re-
Of
IMPROVEMENTS which may have been made erected
while the same in his, her, or their possession
No sale Of real estate provided for in this shall
be rendered void by the failure Or neglect TO comply
with any Of the provisions herein contained: Pro
Fs5sd JyIsT That the required public notice shall
IN case ~ erroneous payment Of taxes the said Col
hector shall furnish certificate Of the TO the
warrant IN the manner in which other claims are
STC. 4. And De u fyy'ley tHG,fsd, That the Col
lec:or C. Taxes, immediately after he shall have
made sale IF any property aforesaid, shall file
with the Comptroller written report, in which he
f. ess ,be q ne nrSReF,y sold to whom
sold the amount pad the date of sale the cost there
Of, aud the surplus, if any.
SEc. :. AHdIs Il further eracfsd, That whenever,
after the expiration II ninety days from the levy
thereof any taxes shall remain due upon personal
pTcpeTty the Collector Of Taxes shall alter ten DAYS
public notice thereof, seize and sell the same at pub
nc auctlcn OF SO nuSL thereof as may be necessary
o. nay said taxes and che costs Of sale and part
IT, IS[es.I nal is Ge gSemPt from sale:
shall hot D.. advertised.
reIlaniua alter the collection d taxes and costs n
airy reel y Trse nal property shall be dep sited by
fund.- :" b. pad 10 the owner OF owners, or their legal
represeHt4ilIes IN the same manner as other pay
SIC. .. dH7 3 ufRTtifT sHTrtsd, That the Collec-
of FIVE tLausand dollars, and that before entering
upon L.S duties h shall execute bond in the sam
surety or sureties d be approved BY the Governor
eg'.d!i.ncd Cor the faithful performance OF the du
SIC, ;. it'd b. ,fJrfhsr era,,sI, That the Deputy
tonector 81 Taxes snail perform such duties as the
collector Of Taxes may prescribe; and in case of
temporary disability Of the said Collector from sick
Of said deputy collectors who shall act in the
capacity Of collector during the continuance of such
eollectors shall each receive an annual eSmpePss
ton q two thousand dollars and execute bond in
suTey or sqFeile, t. b. aPHrOyed by the Go!srn9r
tes Of their Offices and for the acts OF the deputy
who may at any time act Collector his sureties,
as we'll as those Of the Collector shall be response
SEC. o A.d Be tJsrthsy saa.ted, That the Treas
urer Of the District Of Columbia shall receive daily
from the Collector Of Taxes all moneys which may
be Paid TO said Collector, giving receipts in dupl
Collector Of Taxes and the other to be transmitted
fe NTH tb Trlssnrer P be s mai eRosse Of License
thsTeof t. the REGISTER; he shall keep an exact
ments which from time 10 time he may make; he
shall daily dePesit in the designated depository of
The Collector Of Taxes, OF from any other souI ce,
%heh RS S a IN fbSs s IN Tic one
the ONCE Of the Comptroller, and a record thereof
made IN each Office; said records shall be compared
weekly by che Auditor and Comptroller with the
weekly statement hereby required 20 be furnished by
the depositaTy OF the District of Columbia and the
result CT such examination shall immediately there
after be reported TO the Governor by said Auditor
and COMPTROLLER All payments shall be made by
Ihe treasurer upon t6e COmItroller's warrants
each week submit TO the Governor a report of the
c.nditinn ofthe finances Of the District The SALARY
OF the Treasurer shall be three thousand dollars per
annum, and he shall give bond, 10 be approved BY
me Governor, IL the sum Of one hundred Thousand
dollars conditioned for the faithful performance of
his duties.
SIC ~. And Be II further enacted, That il shall be
the Cufy 81 the Auditor of the District of Columbia
70 audit all accounts against the said District,
also 10 compare all accounts against the cities of
ashtngtOn and Georgetown and the county of
Washington created prior 20 the first day Of June,
eighteen hundred and seventy and il found cor
rect upon COMPARISON with the appropriations made
therefor by the Legislative Assembly and the report
ef the special commission to audit said claims, a
copy Of which shall be filed with the Auditor by said
commission To approve and certify the same. He
shal keen record Of all bills certified by him, their
amounts. the appropriation to which they are
chargeabe. and the date Of approval. He shall
retain in his Office the originals OF all contracts and
rafhar 49, e..