Evening star. [volume] (Washington, D.C.) 1854-1972, 1871-09-06
EVENING STAR.
IOFFICIAL.l
LAWS OF THE DISTRICT OF COLUMBIA,
Passed a: the First Session Of the Legislative
Assembly Of the District Of Collmbis.

Of reai, mixed and personal property in the Dis
BE if sAncisf 6g iAs L>sislaiits Assembly Of tAs
DiSTci q Columbia That FOR the purpose Of ascer
IN the District u Columbia, and Of ieyying taxes
thereon for the current fiscal year Of said District,
and empowered 70 appoint superintendent Of as
scssneIts and taxes and enty two assessors there
value eause 20 Be assessed and valued as here
matter required all The PROPERTY herei9aiter men
shall personally inspect and examine all real estate,
and tx thereon its cash value, and make a return
thereof to the superintendent of assessments and
taxes. They shall also ascertain from each indi-
the owner Of, or may hold IN trust or which may In
any way b. under bis control or management for
value tn same a. nearly a. possible az the public or
marketable value thereof. They shall make returns
and rliAed property aforesaid, without unneces-
sary delay, aud az such time OF times as the super
ESQ. ? And Be IL Jnf5sr eHa-,sd, That all real.
mix and personal property In the District Of Co
habtant thereof. either in his own right or rs the
agent, attorney ttHtse g1+s1, or an
he. and the same u hereby made and declared taxa
be property. and liable 10 and valuation:
PrOriaef, That nothing herein contained shall De
construed 90 authorize the assessment and valuation
ding, household furniture, stoves and cooking uten.
sis not exceeding three hundred dollars in value;
OF business Of the value Of two hundred dollar;
stock for carrying business, the value of three
professional man or artist Of the value of three
hundred dollars; on horse, mule, yoke of oxen,
and used in the regular business of the owner or
oS5eTs Tor such team on farming utensils and tools,
lures, and family libraries of the value Of four
on houses Of public worship, pitfalls, orphan aud
other for the aid Of the poor ard destitute:
goods, wares and merchandise or other articles OF
foreign or domestic growth, productions manu-
Dealers articles manufactured in this District in the
hands Of the manufacturer, or his agent, agents;
Ished beyond the limits Of this district, upon hch
empted rom taxation by the State or " powsr within
whose jurisdiction such banking insurance or other
Gated or essblshed or public & Of lS
United States and Ct the District Of Columbia, and Of
any State, city, town upon which tax is laid and
collected by the or jurisdiction by which,
or within which such stocks and public securities
drays, and wagons running under license by this
drafts bills Of exchange, and other evidences
ofdeb in the ordinary business patton of the
on he personal or mixed property Of pers5ns resiS
ing in the District of Columbia, in the official dis
National Government. VIZ
SEC. 8. And Be if fEthsr enacted, That the assess
ment OF all property shall be made in the name of
the owners thereof in the names of the trustees
or guardians thereof and IN Washington and George
town on real estate according TO the number of the
squares and lots thereof and the number of square
or Ieet IN each square Or lot or parts Of
shall be assessed and yalsed separately from the
ereetel.
the character thereof shall be mentioned as nearly
as possible. Separate lists OF the ass sssed and
valued properly shall be made, one of real property
and one Of personal and mixed property
SIC. 4. And Dc II JufIeT enattsd, That the super
before entering upon their duties shall espectTely
take and subscribe an oath or affirmation before
ha some justice of the peace in the limits of said
District duly authorized to administer Oaths az
fore the Chlei justice * some associate justice OF
the Constitztion Of the United States, to faith
fully discharge the duties Of their pectiye Offices
which oaths, when taken, shall be certified By the
person before whom the same shall have been taken
and such certificate shall be received and recorded
tive proceedings Of the District
SEC s. And b q tl,rfher eHactsd, That, to secure
properly TAXABLE under the sH ~ 6s se
tveIy prison, sorporation ASSOCIATION company, or
days after being required TO do SO by the superin
assessors, furnish TO him or them full particu
lar and correct list Of all and every species Of such
property made taxable by this act, which may be
owned, held, controlled, or managed in any manner
by such person. cOrporatl9n, association, company,
owner trustee, guardian, or agent, administrator
or executor, Designating the manner in which the
each person BY flling up the blanks which shall be
prepared ~ the superintendent Of assessments aud
taxes and furnished BY the assessors hereinafter
sEc g. And BE- ~ Srrfhsr sa1ets5 That the suna-.
intendeht Of assessments and taxes shall prepare
blank forms on which returns Of mixed and personal
sTSpsy sh1 M eT nSfg sn'a snail Be len By a
District These returns snail contain enumera
property taxable under this act together with an
oath or Affirmation in the following form:
--, having been sworn or affirmed accord
ing Ia law and says that the foregoing state
every species Of property, mixed and personal speci
fed in the foregoing statement owned, held, con
trict of Columbia, for myself, or as trustee guar
dan or AGENT Of any per,Pn or persons and that
mentioned therein, owned, controlled or managed
BY me in any manner whatever.
Subscribed and sworn or Affirmed this - iay of
=, one Thousand eight hundred and seventy One,
Which oath or affirmation shall be fiiied up and
taken and subscribed before the superintendent of
caths or afraaiions in said District and thereafter
Of the district in which the person m9kns
the return may reside.
SCISSOR shall have an ONCE in the district for which
ne may be appointed which shall be kept open daily,
and from i've to seven p m for the purpose of
herein required If any person, corporati3,, ssss
citation or frn at whose residence or place of BUSH
shall neglect refuse return the same as reguired
herein. or shall make false, partial, incorrect
list Of the property which should be included there
in shall hinder Obstruct the superintendent of
assessments and taxes any in the per-
sociation company or rm Shall for eTery sn az
fence, forfeit and pay to this District ne of not
dollars 70 be recovered in the name Of the Dstriet
Of Columbia in the Police Court Of said District a
eording to the practice Of said court in District
cases.
SEC s. Ind be az fETfheT enacted, That in case anv
person al whose residence a blank return shall IA W.
been left shall neglect refuse to NIL up the same
and return II 10 the assessor, required herein
such assessor shall, within five days after the period
designated for return, call at the residence Of the
person where the form Of return have been left
and ascertain whether the person for whom IL was
left was at the time thereafter in said District
ard at his residence; and If so, he shall, ON his own
knowledge or on the best information he may OBJ
tain, assess scch property. mixed and personal as
he may deem Just, and such assessment shall in all
respects, be regarded correct and in every case
Of refusal 20 make the return required the assessor
shall port the under oath the su
ent OF assessments and taxes who shall transmit the
same 10 the attorney Of the District of Columbia:
thereupon the party against whom the Complaint
shall be made shall be proceeded against in the Po-
lice Court as provided Tor in this act.
SEC. 3. AHd Be u further enacted, That within five
days after the reception of the made to them
ard the ASSESSMENTS made TO them, each assessor
shall classify the assessment and valuation made TO
him, and add together the valuation of all property
IN his district and return the to the superin
tendent Of assessments and taxes, with the original
returns received by him.
SIC 10. And Be a. further enacted, That the super-
intendent of assessments and with four OF the
assessors herein provided for, 10 be designated by
the Governor, shall constitute board Of appeals,
who shall Immediately after the recep tion or the
returns OF the assessors hold sessions the purpose