Evening star. [volume] (Washington, D.C.) 1854-1972, 1876-03-04

| possession.
Sec. !. That the collector OF taxes immedi-
ately after sale OF any property as Aforesaid
| shall nle with the comptroller q written re-
port, on which he shall give a statement OF
me property advertised and the property
10 whom sold, the amount paid, the date OF
sale, the cost thereof, and the surplus, ifany
| and the lands as aforesaid sold 10 the Dis
trict, any surplus remaining after collection
OF taxes, penalties and costs on any real es-
tate, shall be deposited by the collector of
taxes 10 the credit OF the surplus fund, 20 be
paid 10 the owner or owners. or their legal
representatives In the same manner as other
payments made by the District of Colum bia.
Sec. s. That the Commissioners OF the Dis
trict, or their successors in Office. shall APP
point nve competent persons 10 DE assessors,
who shall be citizens and taxpayers OF said
District, and 10 hold Office for the term of
one year; the salary of each such assessor TO
be; that IL shall be the duty of the board
OF assessors TO inform themselves by all prO-
per and lawful means, al all times, OF an
taxable property In the District OF Columbia
which may have escaped valuation at pre-
vious assessments. And for this purpose ali
buildings In process OF erection. enlargement
or Improvement, the work whereon will per
contract. or in good management should ba
completed on or before the LIST da yof Jul ythen
next ensuing, shall be assessed or reaSsesset
as though such work was already completed.
ltshall be their duty TO assess and value aud
make return, on or before the LIST day OF June
OF each and every year all and every species
OF property by this act made taxable aud not
sessment and valuation OF any property be-
fore assessed and valued. which may have
been lessened I'm value by means Of fire or
other casualty; TO increase the assessment
ana valuation OF any property which NAV
have been enhanced in value by reason OF
any addition thereto or improvement there
OF, and 10 make such corrections and aitera-
lions In previous assessments and valua-
lions as may, according 10 their Judgment
and best information, be lust and proper.
having I'm view the actust cash value OF
ua.aHl 49,.
the LIST and Goth day Of June, ls5G, hold daily
sessions for the purpose of equaliziug the
assessments heretofore MATE by them
aud Tor the purpose of hearing and determin-
ing any and all appeals from the valu atom
III retofoTe made by them. Each assessor
shall, at their meetings as Aforesaid, make
full and detailed reports OF his acts as such
assessor. And during such period they shall
have power TO revise assessments heretofore
made by them, or any OF them, by either
jus ly lncTt asing or diminishing any partic-
UIar assessment. Upon the assessment SO
made and finally revised, the tax herein
provided for shall be levied; and the collector
Oi taxes shall be In readiness TO receive paw
ment on the same on and after the LIST day OF
November, 1876. Said assessors, before en-
terine upon their duties, shall respectively
take or subscribe an oath or affirmation
before any officer authorized TO admintstar
oaths or affirmatious in said District, II
falthfully discharge the duties of their said
CIllce, Nhlch oaLns when taken, shall be
ceriined by the officer before whom the same
shall have been taken, and shall he iilei with
the Commissioners of the District or their
successors il office.
Sec. .. That the property exempt from tax
alton hereunder shall be the following aud
rome other - LIST. Property belonging 10 the
United States or TO the District OF COlum 1i "A.
I'd. Churches. 50. Houses OF reformation OF
offenders; aims houses; buildings devoted 10
public charity or arts; houses TO improve the
condition of seamen and soldiers; free publ &c
library buildings and cemeteries. attn, Lands
or grounds appurtenant 10 any said church
house or building, so far as reasonably needed
and actually used for the convenient en- joy
meDt Of any said church, house or building
for Its legitimate purpose; but when all or
any portion Of any such builaing, house. or
grounds, or cemetery, or church so in terms
excepted, is used 10 secure rent or income,
or for any business purpose, such portion OF
the same shall be proportioaately assessed
and taxed; and portion so taxable shall be
indicated In tie returns aud assessments
made by the assessors as herein provided.
Sec. 10. That for the objects Aforesaid there
is also levied hereby upon professions, trades
callings, occupations, business, and personal
property in the District OF Columbia IN full
OF all licenses and personal taxes the follow
1st. Apothecary shall pay annually - on
each 600 or fractional part thereof OF ca pita
invested. Every person whose business IL is
TO manufacture, compound and dispense
medicines, shall be regarded as an apOthe-
cary; but apothecaries shall not be liable FOR
an additional tax for selling other merchan-
disc, or for the sale of alcohol in any Quan-
tity, or for the sale OF distilled or fermenied
liquors or wines, for medicinal purposes. ia
quantities not exceeding half pint al ole
time to the same purchaser.
Commission merchants shall pay so an
nually. Every person except meIchaud re
brokers. whose business il is a. agents for
others TO negotiate sales, or purchasers o.
goods, wares, or merchandise OF any kind
whatever, or TO negotiate freight for owners
OF ships or vessels, or for the shipper, or con
signee or consIgnees of freight carried by
ships or vessels shall be regarded as commiS-
sion merchants, or 10 make sales for. or 10
aid any merchandise broker by samples. who
has not taken out permit in accordance
with this act: PTOUidef, holCeUer, That a per
NIT as commission merchant shall moi %
construed TO grant the right 10 buy and sell
goods as dealers, or TO allow said merchant.
his agent or employee TO buy aud sell goo! ;
as dealers, or TO allow said merchant, his
agent or employee, 10 solicit orders or OF p
for sale merchandise OF any kind whatev
by sample or catalogue outside OF the Office
or store of said commission merchants.
I'd. Auctioneers shall pay 500 annusl ',
and semi-annual tax on gross receipts %
one-fourth of one per centum, except saiss
made by order or decree OF any court; and
the rates of charges on the sales OF real estate
at public auction shall be per centum on
the first 500, per cent. on the next ~ -oJl,
and per cent. on all amounts in excess %
that sum. Auctioneers or Others having
permits TO conduct their particular bus ness,
who may be guilty OF farming out taeir
privileges hereunder whether FOR pay or
favor, To any other person or persons WHO
have no legal permit Tor such business. shall,
upon CONVICTION thereOf before tue police
court, be fined for each such olienSe in a sum
not less than the tax herein levied on the
business thus abused, "a portion Of such ne
TO be awarded by The court 20 the iniormer)
and, in addition thereto such guilty person
shall forfeit his permit and the tax psid
therefor.
Sd. Merchandise brokers shall pay 500
annually. Every person whose busine il
is, whether as principal or agent, 10 solicit
orders for the sale OF merchandise, by sam
pie, catalogue or otherwise. shall be regarded
as merchandise broker.
4th. Banks and bankers shall pay anlu-
ally SlO0, and in addition thereto snail pay
a semi annual tax OF l-i0th OF per cenJum
on the average amount Of deposits held dur
ing the previous six months. Every incOr-
porated or other bank, and every person
having place of business where credits are
opened by either deposit or collection OF
money or currency subject 10 be paid or re-
mitted upon draft, check or order, or where
money is advanced or loaned on stocks,
bonds, bullion, bills OF exchange or promis-
sorry notes, or where stocks, bonds, bullion,
bills OF exchange or promissory notes are re-
ceived for discounts or for sale, shall be re-
garded as bank or banker: PToCtdcf, That
savings banks whose business is confined 10
receiving deposits and loaning or investing
the same shall pay semi annually tax of
l. 10th OF per centum on the average amount
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