National Republican. (Washington City (D.C.)) 1872-1888, 1873-07-16

Passed mt the First Session OF the laird
Legislative Assembly Of tho District Of
CoIumbiR.
An ACT to enforce and provide for the col
lection Of all taxes that may be In arrears
In the District Of Columbia on or after July
first, eighteen hundred and seventy three,
and authorizing the Governor TO anticipate
the revenues from the same.
De enacted by ne Legislative Assembly Of
he District Of Columbia, That whereas large
amount OF taxes appear TO DO In arrears upon
the tax books Of the District Of Columbia and
Of tho late corporations Of Washington,
Georgetown, and the Levy Court, assessed
under the tax leyies and assessments made by
these several corporations; and whereas, by
the act Of the Legislative Assembly approved
August twenty thlrd, eighteen hundred and
seventy-one, certain OF the properties taxed
were advertised and offered for sale by the
collector, and were purchased BY the comp
trolier OF the District, as required by law; aud
whereas some provision by law Is required to
enforce the payment Of said arrears Of tar
against the properties assessed, In order that
the burden of taxation shall be equally dis
tributcd, that the prompt taxpayer may not
be taxed for the delinquent taxpayer; and
whereas the revenues from said taxes In ar
rears are required by the District Of Column
bia to discharge the obligations Of the Dis
trict and the late corporations to their various
creditors; Therefore
De Il enacted By he Legislative Assembly of
ne District 81 Columbia, That all taxes upon
the late corporations Of Washington, George
town, Levy Court, and by tho District Of Co
lumbla that may be due and unpaid on or
after July first, eighteen hundred and seven
ty-three, shall bear interest thereafter at the
rate Of ten per centum per annum on the
amount thereof including costs and penalties
heretofore incurred In attempts to collect the
same; and all taxes that shall hereafter be
legally assessed upon real estate by the Dis
trict Of Columbia, which may be due and TN
paid ut the close Of the fiscal year for which
they were assessed, shall, from and after the
expiration Of that year, bear interest at the
rate OF ten per centum per annum on the
amount thereof.
sec.2. And belt further enacted, That II shall
be the duty Of the collector Of taxes Of the
District of Columbia, on or about the first
day Of July, eighteen hundred and seventy
three, to issue certificates Of oil taxes on real
estate which shall then be unpaid and In ar
rears, and 10 like manner, on or about the
first day Of July In each succeeding year, TO
issue certificates Of all taxes on real estate
that may be unpaid and In arrears on the as
sessmcnts and tax levies Of the Immediately
preceding year, which certificates In each
case Of delinquency shall set forth the amount
of taxes In arrears, including the amount OF
penalties and cost incurred, and shall state
the lot or part Of lot and square, or other de-
scrlption Of the property In arrears, the date
of the act, and corporate authorities by whom
the tax was levied and for what purpose; the
name In which the same was assessed; and
that the amount bears interest ut the rate Of
ten per centum per annum from the hrst day
of July Immediately preceding the date Of
tho certificate, and all Of the said certificates
shall be signed by the collector, snpcrin-
teudent Of assessments and taxes, and the
Governor, and be made payable to the order
of the comptroller of the District, and when
thus signed and duly issued they shall be, and
are hereby, constituted and declared to be
conclusive evidence In any court of lawor
equity In the District Of Columbia Of q pro-
ferred lien on the said properties for the amount
thereof until paid or redeemed In accordance
with the provisions OF this act.
Sec. 8. And be Il further enacted, That the
certificates herein provided for shall be depos-
tied daily with the treasurer Of the District a.
IA. as they can be prepared by the collector,
who a all take duplicate receipts daily for the
omonn, ~ the principal of the same, one Of
which he aha Immediately tle with tile comp
trnlier tooether with his report OF tho num-
beers OF SAID ccrtific.. ties, and tho various funds
to which the taxes represented In inc same
belong. -, M, Ar.
Governor of the District Is hereby authorized
to anticipate the collection OF the taI~ rep,
resented In the certificates herein provided
for, by sale of the same, or by temporary
loan based upon said certificates, as may be
deemed most advantageous for the interest OF
the District, and the proceeds thereof shall be
Iumbia, and be applied TO the payment oflegal
obligations Of the said District, or OF the late
corporations, In proportion to the arrearS Of
taxes due respectively to the late corporations
of the District of Columbia: Prouided, That
the proportion applicable to the late corpora
tions shall be placed 10 the credit Of the COM
Sec. g. And be Il 0iriier enacted, That tbs
owner Of any Of the property In arrears for
taxes, against which certificates may be Issued
under the provisions Of this act, may redeem
the same by payment Of the amount thereof,
together with all costs, penalties and interest
at the rate Of ter, per centrum per annum, Ct
any time before the same may have been sold,
as hereinafter provided. =.
Sec. 0. And De il further enacted, That In all
cases Of the issue OF certificates as herein pro-
yided, II shall be the privilege Of the owners Of
any certificate, from and after the expiration OF
one year from the date thereof, to demand,
In writing, by Endorsement on the same, that
the collector shall enforce the payment OF
the lien; and 1t shall be the duty OF said
officer to advertise for ten days In some one
daily newspaper In the District Of Columbia,
and sell at public auction, for cash, to the
highest bidder, any and oil pieces Of property
kUQlnRt which neTtluCute9 NAV nave Detn Is
sss.J and for tho saie of " ic6 demand shall
Sa.a h.,en made, and ont al The pToceeds of
said sois pay first expenses of ne sale and
q "r S"o , of Ave per centnm on the
ar,onnt .barcof 10 be deposited in the troas-
,,n,' ~ sha nistr;ct ri Cofnmbia for services
t,,Ja o oru nnn ~ execntng the enforcement
oa ,ba tex ,ien and tho trnst hereinafter pro.
0ids az second the amonnt Of aid tax certia.
cates" with interest thereon. third tbe re-
Saind.r ~ any sbaii he denosited in the
,no a ,hn 'h;s,ric, and held In trnst
snhiect 10 tho draft of the owner or owners
~ ~ nron a sn,d Or retnrned IN the nur.
cbsssr pi in cass tbe owner radeems the prop.
ar., "a haro,not,ar nroyided And II sbsiI be
nm: sntv of me cbliectof when adyertisinc
n ~o u tnr sele az bercin drected' 10 am.
b ody In me same Advertisement as many dis.
tinct cases, giving in each case a description
of tbe propertys Etc. as at the time Of pro.
narinu sncb advertisemsnt he NAV have Seen
reouifed 10 settle by sale of the property un.
der lien. 80 .
Nee = And he Il f,,riher enaoked. That the
collector of taxes shall deliver to tho pur-
cSasers nj anv and all sales of properly
herein authorized. a receipt for the payment
ns the nnrchase monev. which win IN twelve
months from that time entitle tho purchaser
10 a deed in fee, signed by tho Governor and
sacretary ~ the District Of the property
ooNAet"ty ~ hhe 'sss>'t v -