Evening star. [volume] (Washington, D.C.) 1854-1972, 1876-06-28

such property as is now exempt from tara,
tloa oy the laws of the United states; fourth.
~. goods, chattels, and other personal
properly owned by persons domiciled In said
District, but whose legal residence is out OF
said District, and which property is taxed
ELSEWHERE; hfthly, the stock $50 FAR as the
poration which is taxed on its capital II, said
Dlstrict; sixthly, all property exempt by law
rem execution, including all libraries or
the value of $500, and all household, store,
shop, or office furniture, or tools, not held
for sale. not over the value ofs500.
Sec. 3. That from the assessed value OF the
credits only or any person there shall be
oeducted the amount OF any valid aud bona
fde debt or debts, which any such person
shall individually and absolutely owe in
respect of which he has no other remedy
over against any other person upon the same
being established by the affidavit OF such
person claiming deduction as hereinafter
Sec. 10. That the Commissioners of said
District, or their successors in office, shall
caused TO De prepared printed blank
bonds, deeds of trust, mortgsges. creiIts'
and Ill other chooses In action or possession
owned or held Ia trust or otherwise subject to
taxation under the provisions of this act, to-
geiher with deductions claimed to which
shall be appended an affidavit in blank SET
ting forth that the foregoing presents a full
and true statement OF all the personal prop
erty, bonds, deeds of trust, mortgages cred
its, and all other chooses in action or posses
sion subject to taxation, together with the
amount OF Indebtedness on account OF which
Deductions are claimed; and the assessors
provided for in this act, or other person des-
lgnated by the Commissioners OF the Dis
trtct, shall deliver to each person, or leave
the same at his residence or knovR place of
business, one of said blanks, and also to the
proper officer of each corporation, and to
each guardian, executor, administrator, or
firm, and the person to whom ADDRESSED
snail Nil up the same, and make and sign
the athdavit to the truth thereof as afore-
SAID before one or the said assessors, who is
hereby authorized to administer such oath
without charge, or before any person author
lzed by law to administer oaths; and there
upon said assessor shall assess such proper
~ at Its fair cash value. and en-
ter the same in a column upon said
blank 20 be provided for that purpose, and the
amount thus ascertained, after making the
deductions provided for In this act, shall be
entered upon the books for taxation: Pro-
t1de5, That II any person. firm, or corpora
ton shall fall to make the list OF his or its
said property as in this section provided for,
the assessor shall from the best informant
ne can procure make an assessment against
SUCH person, firm, or corporation, to which
ne snail add 90 per cent. thereof, and the per-
son so refusing shall be deemed guilty or a
misdemeanor, and upon conviction thereof
snail De lined In any sum not exceeding IS o,
to which may be added imprisonment not
exceeding thirty days: Ind y1rociOted further
That IL any person shall make a false afffta-
VII touching The ma tiers herein provided
upon conviction thereof shall be subject to
the penalties for that offense now provided
by section 1892 OF the Revised Statutes OF
for in this act shall not be made by any firm.
each member thereof, resident OF said Dis,
triet, shall be liable TO the penalties OF this
act.
Sec. II. That the capital stock OF all corpo.
ratlons In said District mot herein exempt
edl shall be appraised in bulk by the asses
sors, and the corporation issuing the same
shall be liable for the tax thereon according
frnY a ca.fx -alr
Of the stock shall be first deducted the value
Of any real estate of said corporation In said
District, which shall be separately taxed
Sec. ~. That the assessment of real prop |
erty made under the provisions of the act of |
Congress, entitled can act for the support |
d the government OF the District of Column |
)ia for the fiscal year ending June 30, 1876, |
md for other purposes" approved March 8, |
$50, is hereby ratified and approved as the |
assessment, except as hereinafter modified,
er the fiscal year ending June 80, 1871, and |
he Com miSsioners OF the District, or their |
in office, shall appoint five CON- |
'ffiee for the term of one year, the salary OF |
Zach OF said assessors TO be $50 per annum.
said assessors shall, before the LIST day of |
october, 1916, under the direction of the su-
of assessments and taxes OF |
aid District, assess the value OF all the real |
property not embraced in the assessment for /
he fiscal year ending June 30, 1876, inclusive /
II all buildings erected, improved, or en-
arged, and not heretofore taxed, aud all per-
'onal property in said District liable to tax
alton hereunder, and shall state the same
attic manner; and such value for taxation [
shall be the true value, in lawful money OF
me United states, OF the property SO as.
Sessed. Tne assessed value shall have refer
spce 10 the date OF the LIST day OF June,
S76, or. IN the case Of stock in trade, |
shall be the average value OF the stock |
If merchandise or other articles kept on !
Sand during the year ending June 80, 1876:
october, 1876, and the 10Th day OF October, |
1876, mold daily sessions for the purpose OF
equalizing the assessments heretofore made |
by them, and for the purpose OF hearing and
any and all appeals from the 1
heretofore made by them. Each |
assessor shall, at the meetings of the asses
'ors as aforesaid, make full and detailed re-
PORTS OF his acts as such assessor. And dur
ng said period they shall have power to re- /
Ttse assessments made by them, or any of |
hem, or by their predecessors in office, APP
oointed under the act OF March 8, 1875. by 1
either justly increasing or justly diminish |
ng any particular assessment. Upon the |
so as Aforesaid made and finally |
mai be levied. and the coliec,or Of ta1es
shall be u readiness to receive payment OF /
he same on and after the 18th day OF No |
upon their duties, shall respectively take or |
subscribe an oath or affirmation, before any /
officer authorized to administer oaths or /
affrmations I'm said District, TO fai thfully |
paths, when taken, shall be certified by the |
persons before whom the same shall have |
oeent AIKEN. and shall be filed with the Com |
mlssioners of the District.
Sec 13. That the treasurer OF the District,
upon receiving any moneys, shall forthwith |
deposit the same In the Treasury of the |
United States; and said money thus depos- |
tied shall be drawn from the Treasury OF |
the United States only in such sums and at |
such times as the same shall be actually re-
quiIed, and only for the expenditures au-
thoriZed by law, and only upon warrants OF
the accounting officers OF the District, issued
under the direction OF the Commissioners of
the District or their successors in office.
Sec. IL. That the Commissioners OF the Dis
trio or their Successors in office are hereby
authorized TO reduce, adjust and equaliZe
the pay or salaries OF all officers or employees
payable from the funds OF the District gov
in whole or In part: PrOcicied, holO.
erer, That the aggregate sum OF pay and sal
aries shall not be Increased oeyondthe present
amount of pay and salaries.
Sec. Is. That the third section OF the act OF
the legislative assembly OF the District of
Columbia entitled IAN act prescribing the
mode of assessment for special improve
ments, and providing for the collection
approved August 10, 1871, shall be,
and Is hereby, amended so that the sales
under said law shall be advertised twice a
week for three successive weeks, instead Of
as heretofore required.