Evening star. [volume] (Washington, D.C.) 1854-1972, 1876-06-28
TAXATION IN THE DISTRICT.
The Tax Bfll ~ it Passed the senate.
It's PrOrisfous f,a Full.


BE e enacted, De-. That for the support or
me government OF the District of Columbia
Ior tne fiscal year ending June 50, 1871, there
snail De levied upon all real and personal
property In said District, excepting only the
r S, and personal property OF the United
States and That hereinafter stated, tax OF
81 90 on each 500 of the value thereof.
=, sec. 2 That the amount collected under
tne provisions of this act shall be distributed
IoI me purposes required under the various
acts In force In the District of Columbia,
upon just and fair superintendent to be
made by the commissioners Of the District
OF columbia, or their successors in office
PTol1ded, That before any of said fund shall
be expended said superintendent shall be es-
taollshed and published by said commission
ers az least six times consecutlvely in daily
newspaper or The District of Columbia; and
said pu olished apportionment shall stand as
the law for the redistribution of the funds here
In mentioned: Erotided further, That def
cltncles IN any OF said funds enumerated in
salu superintendent may be supplied from
any surplus Ia either of said funds so appor-
tohedi out, unless surplus exists, the reve-
hnes belonging TO one fund shall not be ap-
pied 10 The purposes of any other fund.
Sec 8. That one half of the tax levied by
ms act upon real and personal property
shaIl become due and payable on the LIST day
OF Decem Der, 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
Ia InStallments as herein authorized, each n.
said payments shall be deemed to have been
made on the several funds and for the diff
ferent purposes indicated in the second sec
ton of this act; and an equal pro rata pro-
portion or the payments so made shall be
carried 10 the credits of the respective funds.
Sec. 4. That If one half of the tax herein
levied upon real and personal property
taxed by this act shall not be paid before the
lst day OF December, 1876, said 1nstallment
shall thereupon be In arrears and delinduent:
and there shall be added, to be collected with
such taxes, penalty off per cent. upon the
amount thereof on the first day of each sue
ceeding month until payment of said INSTALL
ment and penalty. And II said installment
ISL, together with the one-haIf OF said
original tax due before the LIST day OF June, a
like penalty shall be added on said last one
half of such tax; and the whole together
shall constitute the delinquent tax on such
part or parcel of land as such tax relates to
De dealt with and collected in the manner
prescribed by law.
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 he shall,
with notice of sale, in the regular issue OF
a daily or weekly newspaper published in
said District. being the lowest bidder for the
weeks, giving notice that If 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 pro-
public auction, at the south front OF the |
court house, in the city of Washington, on |
the second Tuesday Of August following, at |
q liked hour, between the hours of 10 O'Clock |!
In the forenoon and A O'Clock in the after !
noon OF said day, to the highest bidder or /
bidders. Upon the day specified Aforesaid, |
The collector shall proceed TO sell any and ali |!
property upon which such taxes remain un- /
paid, and continue TO sell the same every I
lay until all the real property as aforesaid /
snail have been brought to auction. Imme- /
iiately after the close of the sale, upon pay |
nept OF the purchase money, he shall issue /
10 the purchaser certificate of sale; and If l
The property shall not be redeemed by the
owneT thereof within two years from the
said Disuict, for the use OF the legal holder /
Of the certificate of the amount for which IL
vas sod at such sale. and Is per cent. per
lnnum thereon, deed thereof shall be given
~ the Commissioners OF the District, Or
heir successors in office, TO the purchaser
II the tax sale, or the assignee of such GER
incate, which deed shall be admitted and
leld 10 be primo tdcis evidence OF good and
perfect title I'm Zee simple To any property
bought at any sale herein authorized, and |
All PROCEEDINGS prior TO said deed shall be
presumed to have been regular until the |
be proved: ProUiied, That no prop
srty advertised as Aforesaid shall be sold |
upon any bids not sufficient TO meet the !
amounts OF tax, penalty and costs; but in /
case The highest bid upon any property is \
not sufficient TO meet the taxes, penalty and \
zoe Is thereon, said property shall thereupon |
in ctfice, ia the name OF the Dis |
iItct OF Columbia; and If within Two years /
hereafter such property is not redeemed by !
ne owner or owners thereof, by the pay /
nent OF The taxes, penalties and costs due at /
he time OF the offer or the sale, and 10 per |
,eDt. per annum thereon, q deed OF said !
property shall be made to said District, as |
u cases OF individual purchasers: and pro
III der legal disability be allowed one year
fer such minors coming TO, or being Of, |
oil age, or after the removal OF such legal |
disability, to redeem the property so sold,
" OF which the title has, as Aforesaid, be-
,on1e vested in the District OF Columbia,
rom the purchaser or purchasers, his, her or
heir heirs or assigns, or FROM the District OF !
Columbia, on payment OF the amount Of
purchase money so paid therefor, with 10
per cent. per appUm interest thereon as
Aforesaid, and all taxes and assessments
hat have been paid thereon by the purcha-
er, or his assigns, between the day OF sale
Ind the period Of such redemption, 10 per |
,ept- per annum interest on the amount OF |
uch taxes and assessments, and also the !
Talue Of improvements which may have
,een made or erected on such property by |
he purchaser or by the District OF Column |
oia, while the same was In his, her or their
Or Its pose sion.
% ediately after he shall have made sale of |
any property as aforesaid, shall dle with the |
a written report, In which he |
spT tbe 81 soS adys
atsessed the taxes due, TO whom sold, the |
amount paid, the date OF sale, the cost there
Of, and the surplus, IL any, and the lands so
rs aforesaid sold to the District. ANY sur
plus remaining, after collection of taxes,
pen alties, and costs on any real estate, shall
be deposited by the collector of taxes to the
credit OF the surplus fund, to be paid to the
owner or owners, or their legal representa-.
lives, in the same manner as other payments
made by the District OF Columbia.
Sec. I. That wheDthe installment OF one.
half of the taxes on personal property SO as
due and ayable before the 1st day
Of December, 1876, shall no be paid before
said date, or when the remaining INSTALL
ment shall not De paid before the LIST day of
June, 1877, 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-
s LIS, association, frm, or corporation
charged with such tax, to pay the taxes re-
due under the provisions OF this
law from such persons, firm, association, or
together with the penalty
theTeCn and the costs that may accrue; and
thereupon said collector shall Immediately
pro coed to advertise the same, by public no.
tices posted in front of the court house and
In the Office OF said collector, and by adver-
tisement three times for one week In some
daily newspaper published In said District,
as hereinafter provided, stating the time
when and the place where such property
shsll be sold the last publication to be at
q Qef n x "A n haf doxz Of