Evening star. [volume] (Washington, D.C.) 1854-1972, 1874-12-17

and g'vereceipts therefor. subject to the proper
directions Of the Commissioner OF internal
Revenue. rot inconsistent with the intent of
this act.
Sec. 81. The property exempt from such tax
a'ion SHAH be the following. namely: First,
churches and paTso1sges; secondly, colleges,
incorporated school buildings, houses Tor the
reformation OF oile sdeFs, AIN. houses buildings
devoted to art, charity, or beneyolence; houses
to improve the condition of sesmen or soldiers;
free public library buildings; show groun 3 aud
buildings for agricultural societies; property of
the Society Fer Preventing Cruelty to Animals,
and c. meteTies; thirdly, the lands or grounds
appurtenant 70 any said boase or building 50
fGr rs reasonably needed and ac'u Ally used for
the convenient eujoymento Of any said house or
building for its legitimate purpose; but If suy
ICTti0n 0. any said building, house, grounds or
euetery so in terms excepted IL used ID secure
q int or Income, or for any bu-in ass, such por-
ton of the same, or a sum equal in y4lue to
such potion, shall be taxed sg4inst the owner
OF said building or grounds; fourth'y, bonds,
coupons, currency, ceEtiu Gates, notes, and
checks Issued by the United States, or its OF
fceis; ffthly metal, bullion. and coin in the
possession or control of the United States assay
of GERS; sixthly, imported merchandise in orr
eiBai packages in the hands OF the importer,
snd property in transitu; ssyenthly, goods,
chattels, and other personal property owned ~
residents OF said District, bat Shaving legal
situs out OF said District; eightEly, regular de-
posits in savings banks and the regular acru-
mutations of life-in uTaDce companies; ninthly,
money loaned in said District on the security IF
bond and mortgage; tenthly, the stock $50 far as
porati0n which ia taxed on its spitaI; ELEVENTH
Iy, sil property exempt by law from execution,
including all libraries or books IN use aud nos
held for sale, n0tover the value OF live hundred
Collars, and all household, store, s3O }, Office
furniture, or tools, not held for sale, not over
the value OF ave hundred dollars.
sec s.. That from tire assessed yaiue of the
persona property only OF any person, there
shall be deducted the amOuGt OF any valid and
bcna tde debt OF debts, which any such person
shall individually and absolutely owe upon the
N hgyT Tz{ti had xtI A a{fR ,U-ft
oath, OF said person claiming said deduction,
specifying the particulars AMI amount of such
debt or debts; and any affidavit may be SWORN
before either said assessor; but II said person
shall not answer under oath, all reasonable
questions OF said assessors touching said debts,
the same shall not be deducted from the value
OF said personal property.
Sec. So That the stock of all corporations In
said District mot herein exempted) sh all, so far
Is iss1ed, be appraised in bulk by the assessors,
and the corporation issuing the same shall be
hsble TO the tax thereon according to such
value; but from the appraised value OF the
stock shall he first deducted the value of any
real estate of said corporation ID said strict,
which shah be separately taxed against said
corporation.
Sec. 100 That the question of the legality Of
any assessment, taxation, or exemption OF any
property or person, may be brouSht before the
Supreme Court of said District, st special term
in the same manner that the action OF the
Board Of Health may be brought before said
court, ard said court shall decide such question.
And said Regents shall bring before said court,
IN similar manner. any case where they are
satisfied that any tax is excessive or has been
uFjustly imposed, or where the person taxed is,
from age, iEfrmity, or poverty, unable to pay
such tax, ana said court, for good cause sho 4R,
may By order reduce or remit said tax; bat
every such case OF taxes RENTED or reduced
silalI Dc get forth in the report of said Regents
And upon all taxes in arrear, interest az tho
rate OF twelve per centum per anaum shall be
payable and collected.
CHAPTER NVI-OF TRE ENROLLED MILITIA.
Sec. 101. Every able bodied male citizen, be-
tween tie ages OF eighteen and f0rty-fve wears
residing in said District and not EXEMPT hV
law, shall be subject to military duty AMI en-
rolled as IN this chapter provided.
Sec. 1U2. The Assessors or the District shall,
at the time they prepare the assessment OF tax
Hsts, also make out a separate and distinct list,
giving the names and residences of al tarsonS
within said District, subject 10 enrolment or to
the performance OF military duty. and who are
not exempt by law. aud shall transmit a CO Nv of
said list duly certified to be correct to the SEC
rotary OF the said District, within one month
after such list is completed. Such list sdsll be
completed by the Eret day of September of esc1
year; and the names appearing on the enroll
Inent Oh any previous year. and not by due Al =
thoIlty ordered TO be omitted, shall be added 10
each subsequent list.
1t shall be the duty Of the respective mem
Deis OF the police force, and also OF the me u
hers OF the National Guard hereinafter men
tened, to give to said Secretary the names, for
insertion upon said list Of all persnns to the n,
known or believed TO be subject to the proyis-
ions CT this chapter, and not on said list, and
TIE names OF eaId additional persons, il thera is
probable cause TO regard them as liable to en-
7 meat, shall by said Secretary DC aided to
si5t list
sec ic3 In addition to the persons exanpseI
rem enrolment III the militia By the laws of
th' UNITED states, the persons hereinafter Jnen.
tened sesi'ient III said District, shall also ha
eNrDsY'e1 from sGch enroliaisnr, namely .
fl~', tie cfiireIs of said District ard teach 81
q every grade III the public schools OF the 4id
D.s'rc secondly. sli custom house officers aGt
tbCi! clerks, officers OF the postal service tor
Saic lr,trCt, and ether persons actually en-.
Il"ys q N the conveyance OF the mails therein;
thirdly, mariners actually empioyea in the sea-
service, in c0asting- vessels or Tiver-craft:
f'urihly, 81 I1lofs ministers OF the gospel pro-
fefsoTs aud their assistants regularly engaged
IN pubic instruction; h!Ihly, officers who hold
commissions IN the regular or volunteer army
or navy OF the nited Sta'es; sIXthly, the war
den and keepers of the jail, attendants OF asy-
lums, supeTinteDdents and servants regularly
engs ged and occupied in public hospitals, iu-
hrmarIes, OF fUnatIc asyiUms; seyenthly, idiots
lunatics, common drunkaTds, vag4bonds Dal-
Iers. and persons convicted OF iufanou,
crimes; eigbthly, the rremen and policeman of
sand District; ninthly, all persons WHO SHAFT
IN both capacities together, for the period o.
seven years in the military service of the T-uiteI
states, and nave been honorabiy discharge
from such service; and, teDthly, members OF
Congress and the COnsuls and Other Off ears o :
any foreign government.
Sec. iGi. That within twenty days after said
list fall have been received, in any year, from
raid assessors, notice shall be published in said
three PsTfrs, ard shall be posted in said tire !,
places, which notices shall state that for hfteau
psNs hereafter said list viii bs at the Off ce OF
said Secretary, where any person whose name
- thereon may Tile any affidavit or affida Wits
stating any facts claimed TO show good reason
Tor striking his name from such list. As s3on a.
practicable after the expiration OF said fifteen
days, SAID Regents shah, az one or more meet
iTEs. Ia.ss upcn ali apple atoms for renewing
names from said list, and may request t15
peTs0hai attendance ~ any applicant. AMI N Az
lRt any proper question 10 MIN touching tina
same. which he snail answer under oath. And
when SAID applications are disposed Of said Re-
gents shall oder d final eDroim sut To be made
III due ioFm, by il Secretary, OF ali names not
removed and = COPY OF said enroll ment, signed
by SAID Secretary. and under the sea! OF said
Regents, shall lie speedily hled with the Clet X
Of the Supreme Court OF said District; ana said
enrolment shall to iiuai and conclusive AGAINST
every FeiSn1 whose ma me is retained enrolled
thtreCp, Gctn OF such person being member
uT the enrolled nil tta, and o. his De ing liable
10 psN the cOInmHtatiOn.Cax hereinafter pro-
vided fer. until his name Is removed. or until
lac II by Law entitled 70 have the same removed
fer some cause wAlCh shall thereafter arise,
ahd TO such cause shall release MIN from
liability 10 pay = c5Dmutat!pn-feef for Que wear
under such enTOltmeut. But the action Of said
heseLtS in respect TO any such enrolment 10 ~
be reviewed in the Supreme Court OF sa 4 Dis
N u..t.N ,nF ..