Evening star. [volume] (Washington, D.C.) 1854-1972, 1876-07-03
TAXATION IN THE DISTRICT.
The Tax Eli ~ 10 Passed CONGRESS.
Ifa Proriaf0saa is EMIL

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the District OF Columbia for the fiscal year
ending June 30, 1871, and for other purposes.
BE Il enacted, &c., That for the support of
the government OF the District of Columbia
shall be levied upon al real and personal
property In said District, excepting only the
real and personal property Of the United
81 50 on each 800 Of the assessed value
Sec. 2. That the amount collected under
the provisions of this act shall be dis tribu ted
for the purposes required under the various
acts in force In the District OF Columbia,
upon just and fair apportionment to be
made by the Commissioners of the District
Of Columbia, or their successors In off1ce
Provided, That before any OF said fund shall
be expended said apPortionmant shall be es-
tablished and published by said Commits
sioners at least six times consecutively in a
daily newspaper of the District of Columbia;
and said published apportionment shall
fur DIS herein mentiOned: Prorided further,
That deficiencies In any of said funds enum
Grated in said apportionment may be sup
Piled from any surplus in either OF said funds
so apportfoned; but, unless a surplus exists,
The revenues belonging to one fund shall not
be applied TO the purposes of any other fund.
s C. 3. That one half Of the tax levied by
this act upon real and personal property
shall become due and payable On the LIST day
of December, 1876, and the other one half of
such tax shall become due and payable on
the LIST day of June, 1871; and In every case
where the tax levied by this act shall be paid
In installments as hereio authorized, each OF
said payments shall be deemed To have been
made on the several funds and for the differ
ent purposes indicated in the second ectiOn
OF this act: and an equal pro rata proport iou
of the payments so made shall be carried to
the credits of the respective funds.
Sec. 4. That If one-half OF the tax herein
levied upon real and per sonal property taxed
by this act shall not be paid before the LIST
day of December, 1876, said installment shall
Il ereupon be in arrears and DELINQUENT; and
there shall be added, to be collected with
o. rx.Is 80
amount thereof on the first day of each sue
ceediDg mORth until payment of said inst tall
ment and penalty. And II said tnstallment
shall not be paid before the 1st day of June,
gfnal tax due before the LIST day of June, q
like penalty shall be added on said last one
shall constitute the delinquent tax, to be
dealt with and collected In the same manner
prescribed by this act.
Sec. 5. That 1t shall be the duty OF the col
lector OF taxes in said District to prepare a
complete list of all taxes, on real property
upon which the same are levied, In arrears
on the LIST day Of July, 1871; and n, he shall.
with q notice of sale, in the regular issue OF
a daily or weekly newspaper published In
said District, being the lowest bidder for the
work, once q week for three successive
weeks. giving notice that IL said taxes due,
together with the penalties and costs that
may have accrued thereon, shall not be paid
prior to the day named for the sale, the
property will be sold by the said collector at
public auction, at the south front OF the
court house. In the city OF Washington, On
the second Tuesday of August folio wing, at
a nxed hour, between the hours OF 10 O'Clock
In The forenoon and o'clock In the after
noon of said day, to the highest bidder or
on, BIDDERS: oPSn inc DAY spec me Aforesaid
property upon which such taxes remain I'M
paid, and continue to sell the same every
secular day until all the real property as
Aforesaid shall have been brought to auction.
Immediately after the close OF the sale, upon
payment of the purchase money, he, shall
Issue to the purchaser a certificate OF sale,
and II the property shall rot be redeemed by
the owner thereof within two years from the
day of sale, by payment TO the collector OF
said District, for the use of the legal holder
OF the certificate OF the amount for which 10
was sold at such sale, and Is per cant per
annum thereon, deed thereof shall be given
by the Commissioners of the District, or
their successors in office, TO the purchaser
at the tax sale, or the assignee OF such Ger
tifcate. which deed shall be admitted and
held to be priDid JGcie evidence Of q good and
perfect title fee In simple to any property
bought at any sale herein authorized, aud
all proceedings prior to said deed shall be
presun ed 10 have been regular until the
contrary be proved: ProrIded, That no prop
erty advertised as Aforesaid shall be sold
upon any bids not sufficient to meet the
amount OF tax, penalty and costs; but in
case the highest bid upon any propertyis
cos Is thereon. said property shall thereupOl
be bid Off by the said Commissioners, or their
SUCCESSORS In Office, I'm the name OF the Dis
trict OF Columbia; and II within yo years
thereafter such property is not redeemed by
the owner or owners thereof, by the pay
nnent OF the taxes, penalties and costs due at
tie time of the offer OF the sale, and 10 per
cent. per annum thereon, a deed of said prop
erty shall he made To said District, as In
cases of Individuslburchasers Aad proUi,ied
also, That miDorS0r other persons under le.
gal disability be allowed one year after such
minors coming TO, or being of full age, or
after the removal of such legal disability, TO
redeem the property so sold, or of which the
title has, as aforesaid, become vested In thu
District OF Columbia. from the purchaser or
purchasers, his, her or their heirs or asst gns,
or from the District of Columbia, on pay
ment OF the amount OF purchase money so
paid therefor, with 10 per cent. per annum
interest thereon as aforesaid, aud all taxes
and assessments that have been paid thereon
by the purchaser, or his assigns, between the
day OF sale and the period of such redemp-
ton, 10 per cent. per annum interest on the
amount OF such taxes and assessments, and
also the value OF improvements which
may have been made or erected on such prop
erty by the purchaser or by the District Of
Columbia, while the same was In his her,
or their or Its possession.
Sec. 6. That the collector OF taxes, imme-
diately after he shall have made sale of any
property as aforesaid, shall file with the
coniptroller a written report, IN which he
shall give a statement OF the property adver-
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amount paid, the date OF sale, the cost there
OF, ard the surplus, IL any, and the lands SO
as aforesaid sold TO the District. Any sur
plus remaining, after collection of taxes,
penalties, and costs on any real estate, shall
De deposited by the collector of taxes to the
credit of the surplus fund, TO be paid to the
owner or owners, OF their legal representa-
tives, In the same manner as other payments
made by the District of Columbia.
Sec. Z. That when the installment OF one
half OF the taxes on personal property so as
aforesaid due and payable before the 1st day
OF December, 1876, shall not be paid before
said Date, or when the remaining Install
ment shall not be paid before the 1st day of
June, 1871, then, and In either such event,
the collector OF taxes may distrain sufficient
goods and chattels found within the said
District, and belonging to the person, per-
sons, association, firm, or corporation
charged with such tax, to pay the taxes re-
naming due under the provisions OF this
law from such persons, hrm, assOcia tion, or
corporation, together with the penalty
therein and the costs that may accrue. And
for want OF such goods and chattels, said
collector may levy upon and sell at auction
IA like manner the estate and interest OF
such person, firm, association, or corpora.
tion In any parcel OF land I'm said District,
ard in that case the proceedings as TO such
land subsequent To sale shall be the same as
in the case OF taxes against real estate,
as in this act provided. And thereupon
said collector shall Immediately proceed
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