Evening star. [volume] (Washington, D.C.) 1854-1972, 1876-07-03


purposes and without private income or
profit; but II any portion Of any said build
Ing, house, grounds, or cemetery 80 In terms
and actually used for is Issitimsss purpose pss
and none other, or is used to secure o rent or
income, or for any business purposes, such
70 saia poron sss Be- sansS the
owner OF said building or grounds; thirdly,
such property as IL now exempt from taxa
iy, goods, cnatteIs. and other PERSONAL
property owned by persons domiciled In said
District, but whose legal residence is out Of
% hiS All propsTtg sSem n SS
law from execution, including all Libraries
or books In use and not held for sale, not over
shop, or office furniture, or tools, not held FOR
sale, not over the value Of $500.
Sec. o. That from the assessed value Of the
ar
fide 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
cause TO be prepared printed blank sche-
dple OF personal property, including bonds,
deeds OF trust, mortgages, credits, and all
other chooses in action or possession owned
or held In trust or otherwise subject to tax
alton under the provisions of this act, to.
gether with deductions claimed, to which
shall be appended an affidavit in blank set.
ting forth that the foregoing presents q full
and Il ne 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 de-
signated by the Commissioners OF the Dis
trict, shall deliver to each person, or leave
business, one of said blanks, and also to the
proper officer OF each corporation, and to
each guardian, executor, administrator, or
hrm; and the person to whom addressed
shall I'LL up the same, and make aud sign
the affidavit to the truth thereof as afOre-
said before one of the said assessors, who is
hereby authorized to administer such oath
without charge, or before any person author
lied by law to administer Oaths; and there.
upon said assessor shall assess such property
at Its fair cash value, and enter the same in
column upon said blank to be provided for
that purpose, and the amount thus ascer-
tanned, after making the deductions provided
for in this act, shall be entered upon the
books for taxation Provided, That If any
make the list of his or Its said property as in
this section provided for, the assessor shall
from the best Information he can procure
make an assessment against such person,
nrm, or corporation, to which he shall add
so per cent. thereof: And provided further,
That II any person shall make false am
davit touching the matters herein provided
for he shall be deemed guilty OF perjury, aud
upon conviction thereof shall be subject to
the penalties for that offense now provided
by section 1892 OF the Revised Statutes Of
the United States.
Sec. IL. That the capital stock Of all corpo.
ratiOns in said District (nOt herein exempt
ed) shall be appraised In bulk by the asses
sors, and the corporation issuing the same
shall be liable for the tax thereon according
to such value, and the shares In the same
shall not be assessed against the Individual
nyr hrlff fho ooA
Of the stock shall be first deducted the value
of any real estate Of said corporation In said
District, which shall be separately taxed
against said corporation.
Sec. IL. That the assessment of real proper
ty made under the provisions of the act OF
Congress, entitled "An act for the support of
the government of the District Of Columbia
for the fiscal year ending June 80, 1916, and
for other purposes" approved March, 3, 1875,
is hereby ratified and approved as the assess
ment, except as hereinafter modified, for the
fiscal year ending June 80, 1877 ana the Com
missioners of the District, or their successors
in office, shall appoint i've competent per-
SOILS to be assessors, and to hold Offiae for
the term OF one year, the salary or each OF
said assessors to be $50 per annum. SAID
assessors shall, before the lst day OF OctO-
Der, 1876, under the direction OF the superin-
District, assess the value of all the real
property not embraced In the assessment for
the fiscal year ending June 80, 1876, inclusive
OF all buildings erected, improved, or en-
personal property In said District liable to
taxation, and shall state the anne separately
In books to be kept In systematic manner;
and such value for taxation shall be the true
value, in law full money OF the United States,
OF the property so assessed. The assessed
value shall have reference to the date of the
LIST day of June, 1876, or, in the case OF stock
in trade, shall be the average value Of the
stock of merchandise or other articles kept on
hand during the year ending June 80, 1876.
Said assessors shall, between the 1st day OF
nat tG- - nKnl ~ IL
1876, hold daily sessions for the purpose OF
equaliZing the assessments Heretofore m ade
by them, and for the purpose OF hearing aud
determining any and all appeals from the
valuations heretofore made by them. Each
assessor shall, at the meetings of the asses
sors as aforesaid, make full and detailed re-
ports Of his acts as such assessor. And dur
Ing said period they shall have power to re-
wise assessments made by them, or any of
them, or by their predecessors in Office, ap-
pointed under the act OF March 3, 1875, by
ing any particular assessment. Upon the
assessment so as aforesaid made and finally
revised the tax hereinbefOre provided for
shall be levied, and the collector of taxes
shall be In readiness to receive payment of
the same on and after the 18th day OF No
vember, 1876. Said assessors, before entering
upon their duties, shall respectively take or
subscribe an oath or affirmation, before any
officer authorized to administer oaths or
affirmations In sail District, to faithfully
discharge the duties OF their said office; which
OatnS, when taken, snail De certified by the
persons before whom the same shall have
been taken, and shall be died with the Com
missioners of the District. In case the as
SCISSORS shall fail TO complete any OF the
duties in this act TO be by them pc rforme ID
within the times provided therefor, the tax
alton provided by this act shall not by reason
thereof be invalid; but such assessors shall
proceed with all reasonable diligence to COM
plete such duties, and their acts shall be
valid, as If performed within the times fixed
therefor.
Sec. ID. 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 aud at
such times as the same shall be actually re-
quired, and only for the expenditures au-
thCrized 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. II. That the Commissioners of the Dis
trtct 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
ernment In whole or in part: ProUiied, ho,U.
ereT, That the aggregate sum of pay aud sala-
ries shall not be increased beyond the 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 San act prescribing the