Evening star. [volume] (Washington, D.C.) 1854-1972, 1876-04-19

legal representatives IN the same m sinner As
other ayments made by the District OF Co
lumbia-
Sec. 10 That when the instaIlment of one
half of the taxes on personal property so as
Aforesaid due and payable on or before
TT LIST day OF November, 1876, and OF each
year thereafter shall not be paid on or be-
ore said date, or when the remaining Install
DeDt shall not be paid on or before the LIST
day of May, 1871. and of each year thereafter
then, and in Their such event, the collector
of taxes shall distrain sufficient goods and
ehatIes found within said District, and be-
longing to the person or persons, hrm, asso
citation, or corporation, charged with such
tax 10 ray the taxes remaining due under
the prov sicns of this law from such person
or prisons firm, association, or corporation,
together with the penalty thereon, and the
costs m at may accrue; and thereupon said
collector shall Immediately proceed to ad-
veriise the same by public notices posted In
front Of the courthouse and in the office
of said collector, and by advertisement
three times for one week In some daily
newspaper published in said District,
when and place where such property shall
be sold, the last publication TO be at least
six days before the day of sale; and IL the
taxes and penalty thereon for which such
property shall have been distrained, and
the costs and expenses which shall nave &C
crued thereon, shall rot oa paid be ore the
day fixed for such sale which shall not he
less than ten days after the taking OF such
property, the collector shall proceed TO sell.
at PIT bile auction, In front of the cnur
So much thereof as may be sufficient TO pay
said taxes, penalty, and accrued c1StS and
expenses OF such Dist aint .and sale The
co ectOr of faxes shall he allowed TO- MAJ
irg ST Oh distress and sale the same fees "a
sra now allowed by law to the marshal of "a d
District for making levy and sale OF property
under execution. And said collector shall
report in detail every such distress and Sasa,
in writing, 10 the Commissioners of said
District, or their successors in office; and hts
accounts in respect 10 every such distress or
nrr~if n ho falh hi
the accounting officers OF the District, and
audited by them. Any surplus resulting
from such sale shall be paid into the Treas
ury Of the United States for the use of said
District, aud upon being claimed by the
owner or owners OF the goods and chsttIes,
shall be paid TO him or them.
Sec. H. That the Commissioners OF said
District, or their successors In office, shall
cause 10 he prepared printed blank sche-
dule or form, for statement of personal pro-
rerry, including moneys, credits, invest
ments in bonds, stocks, joint stock com
Ianies, or otherwise, subject to taxation
unC er this act, together with deductions au-
pended an affidavit setting forth that the
foIegoir presents full and true statement
oil all the pt rSonal property, moneys, credits,
investments in bonds, stocks, joint stock
COMP anies. or otherwise, subject TO taxa
ton, together with the amount of Indebted
ness On account of which deductions are
claimed; and the assessors provided for by
this act shall deliver, to each person re-
quiTed TO list such property for taxation, or
leave at the residence, office, or usual place
OF business of such person, one of said
blanks, and the person to whom said blank
schedule or form is delivered. or for whom
it shall be left, shall fill up the same, and
make and sign the affidavit to the truth
thereof as aforesaid, before the assessor, who
is hereby authorized TO administer such
oath without charge, and thereupon said as
SCISSOR shall assess such property and enter
/ In column upon said blank to be pro
vided Tor that purpose, and the amount thus
ascerta1ned, after making the deductions
provided for in this act, shall be entered
upon the books for taxation. If said person
shall require further time to fill up said
schedule or blank, il shall be the duty of the
assessor TO grant IL. and In such case the as
SCISSOR shall call for the same, administer the
oath, and discharge the other duties in re-
gard thereto herein epjoined upon him, at a
day TO be named by him not later than ten
days from such time; but no person shall be
required TO include In the statement re-
qulred by this section any share or portion
of the capital stock or property of any com
PaDy or corporation which is required TO re-
turn its capital anu pIOpefty for taxation IN
this District.
Sec Il. That every person of full age and
sound mind not married woman, shall list
the real property of which he is the owner,
situate in this District, the personal property
Of which be is the owner, and all moneys in
his possession; and he shall also list all
moneys invested, loaned or Otherwise con-
tIOlled by him, as the agent or attorney, or
on account of any other person or persons.
company or corporation whatsoever, and ali
moneys deposited subject TO his order, check
or CTaft, and credits due from or owing by
any person or persons, company or corpora
ton, whether In Or out of this District. The
property OF every ward shall be listed by his
guardian, OF every minor child idiot or lu-
matte having no guardian, by mis- father T
living; II not, by his mother il living; If
neither father nor mother be living, by the
person having such property in caarge; of
every wife by her husband, if of sound mind
If OF. by herself; of every person for whose
tenefit the property is held In trust by the
trustee: OF every estate of deceased person
by the executor CT administrator: OF every
hrln, company or corporation, by the pTesi
dent or principal accounting officer partner
or agent thereof; and of corporations whose
assets are in The hands of receivers, by such
receivers. Every person required 10 list
properly on behalf OF others, by this act
shall list ii separately from his own, speci-
fy ing in each case the name of the person,
estate, company or corporation TO whom il
belongs.
Sec. 10. That the Commissioners OF this
District, or their successors in Office, shall
divide the District into nine sub-districts as
Eearly equal as may be practicable in ex-
tent and population, and composed of con-
uguous territory, and shall appoint COM
petent person TO be assessor In each OF said
sub-districts. Said assessor must be resi-
dent of the sub-district for which he is APP
pointed, and citizen and taxpayer of the
District. He shall hold office for the term of
one year, and shall receive SIS for each and
every day he may be actually engaged in the
discharge OF the duties of his Office. Before
assessor shall execute and file with the Com
missiOners OF the District, or their successors
in office, bond, acceptable to them, In the
penal sum OF 81, 900, conditioned that he will
diligently, faithfully, and impartially per-
form all and singular the duties enjoined on
him by this act; and he shall also take and
subscribe on said bond an oath tn at he will In
the best OF bis jud gment, skill, and ability,
diligently, faithfully, and impartialIy dis
charge the duties of his said office.
Sec. II. That each assessor shall, before the
LIST day OF July, ammo Domini 1876, and be-
tween the LIST day of April and the LIST day of
June, OF each and every year thereafter, as
sess the value of all and every species of
property In his subdistrict liable TO taxa
ton under this act, and shall state the real
and personal property separately in books
TO be kept in a systematic manner. In as
sessing the value of such property he shall
be governed by the following rules: Real
property shall be valued at its true cash
value in money; personal property OF every
description, at the usual selling price OF SIM
liar property at the time of assessing, at the
place where IL may be, and if there be no
usual selling price, then at such price as tits
believed could be obtained therefor in mo-
ney, al such time and place; investments in
bonds, stocks, joint stock companies, or
otherwise, a. their true value in money. mo-