Evening star. [volume] (Washington, D.C.) 1854-1972, 1876-04-19
iANaiioN IN THE DISTRICT.
'"''s'o IS Of the Neal Substitute


printed in THE STAR. Below we print the
provisions in full OF the substitute bill
favored by a minority OF the said ommittee
which is TO be reported by Mr.. Neal on Mon
day next
Re u enacted. &C., That for the support of
the government OF the District OF Columbia
there shall be levied, for the fiscal year end
Ing June 30th, 1871. and for each and every
year thereafter. upon all property OF what
sOever kind, whether real or personal. In
said District; upon all moneys, credits. in
vestments in bonds, stocks, joiut stock COM
psnles, or otnerwi Use OF persons residing
TatioDs, banks, or banking companies now
existing or hereafter created therein, except
irg only such property as Is hereinafter ex.
pressly exempted, q tax of one dollar and
fifty cents on each one hundred dollars OF the
assessed value OF the same within the city OF
Washington; of one dollar 90 each one hun
DIRE q { OliaTs of the assessed value OF the me
" thin the city of g Georgetown; ard of seven
~ five cents on each one huncrei dollar
OF the assessed value OF the same IN that part
IT said District outside of said cities OF
Washington and Georgetown.
Sc ?. That the property exempt from tax
a ion under this act shall be the following
AID TO Other:-FirsL. Property, real or per-
sODal, belonging 10 the United States or the
District of Columbia. Second. Bonds or
other securities of the United States govern
meDt. and such other property as is now eX-
empt fIOm taxation by the laws OF the United
states. Third. The personal property, of any
description. of any individual residing in
the actual owner, no. exceeding $3.50 In value.
Fourth. Churches, houses for reformation of
offenders, aims houseS, buildings devoted TO
purely public charity or the arts, houses to
Improve the condition of seamen or soldiers,
free public library buildings, cemeteries. aud
colleges and institutions of learning duly
Incorporated under acts OF Congress. Fifth.
Land or grounds appurtenant To any such
church, house, or building, so [8r as reason
ably needed and actually used for the con-
venient enjoyment OF any such church,
house or building for its legitimate purpose;
but when all or any portion OF any such
bliIdiDg, house, or grounds, or cemetery, or
church so in terms excepted is used to secure
a rent or income, or for any business pur
pose, such portion of the same shall be pro-
pOrtiOnately assessed and taxed; and the
portion so taxable shall be Indicated in the
returns and assessments made by the as
SCISSORS as herein provided.
See. 3. That the amount of any valid and
bona fite DEBT or debts which any person
shall Individually and absolutely owe shall
be deducted from the assessed value OF the
credits OF any such persons, but not other
wise. upon the same being established by the
affidavit of such person claiming deductions
as hereinafter provided.
Sec. 4. That the amount collected under
the provisions of this act shall be distTi buted
for The purposes require under the various
acts in force in the District of Columbia,
upon just and fair apportionment, TO be
made by the Commissioners of the District
of Columbia, or their successors in office:
PTOrt6ed, That before any of said funds shall
be expended, such appOrtionment shall be
ished at least six times, in weekly news
paper, published and having general cir
culation in the District of Columbia; and the
said superintendent shall stand as the law
for the distribution of the funds herein men
toned: PTOCtded further, That deficiencies in
any of said funds enumerated in said APP
pOrtiOpment may be supplied from any sur
plus in either of said funds so apporiiOned;
but, unless a surplus exists, the revenues
belonging TO one fund shall not be applied to
the purpose of any Other fund.
40 tr0 a h ~ n a 10 vf...N hNr
this act for the fiscal year ending June seth,
ls,I, shall become due and payable on the
LIST day Of November, 1876, and the other one
half OF said tax shall become due and paya-
be on the lst day OF May, 1S17; and the
taxes for each succeeding year thereafter
shall become due and payable, one half on
the lst day of November, and the other half
on the LIST day OF May, respectively; and in
every case where the tax levied by this act
shall be paid in installnents as herein au-
IhOriZed, each of such payments shall be
deemed TO have been made on account of the
several fumes and for the different purposes
Indicated in the fourth section of this act;
and the pro rata proportion of payment s.
made shall be carried 10 the respective funds
according to such appOrtionment. Toe lien
o. the District government for the taxes
LEVIED under this act shall attach 10 all real
p, p -TIy subject to such taxes on the lst day
OF June nUaliy, and shall continue until
such taxes, with any penalty that shall &C
cTue thereon, shall be paid.
Sec. Is. That if One-baIf of the tax herein
levied shall not be paid on or before the LIST
day OF November Of each year, said install
ment shall thereupon be in arrears and de-
liEQUent; and there shall be added. to- be col
ieCted with such taxes a penalty of Two per
centum upon the amount thereof on the first
day of escn succeeding month until payment
OF SAID lnstallTnent and penalty. Aud ii said
ins' a lment shall not be pail on or before the
lst day of May next thereafter, together with
one half of said original tax due on or before
said first day OF May, like penalty shall be
added on said last one half OF said tax, and
the whole together shall constitute the de
linquent tax, To be dealt with and collected
in the manner prescribed by law.
sec. =. That it~hsll be the duty OF the col
lectOr for said District, as soon as practi-
cable after the list day of July, 1871, and at
the same time in each succeeding year there
after, 10 prepare complete list for publica-
ton of all the real property in said District
which shall be then In arrears for taxes;
and, as soon as possible after completing the
said list, he shall publish the same, with the
notice that If the taxes due, together with
the penalty and costs that may have &C
crued thereon, shall not be paid prior TO the
day named for sale, the property will be sold
al the south front OF the courthouse in the
city OF washington, on the second Monday
OF october, 1871, and on the same day in
each succeeding year thereafter. Such pub
LEGATION to be made IN the form OF pamphlet
for the use Of the taxpayers, 10 be Issued not
less than three weeks next prior TO said day
OF sale; and the printing OF the same snail be
done at the Government Printing Office at
the net cost thereof; the number OF copies
shall not exceed ten thousand: and said
hSpt at tue OIllCt Oh the
collector OF said District for distribution
among the said tax -payers PrOrided, That
all real property in said District which NAV
have TO be advertised for sale because of nom
payment of taxes for the fiscal year ending
June jOth. A. ID. 1876, shall!alSo be advertised
In pamphlet form, as in this section is di-
rected for the fiscal year ending June 3Oth,
A. ID. 1SI7.
Sec. :. That on the second Monday OF Oc-
tOber, 1>II, and in each year thereafter the
collector shall proceed TO sell All real prop
erty upon which taxes remain unpaid, and
shall continue 10 sell the same every secular
day until all such property shall have been
brought To auction. Immediately at the
close of the sale, upon payment of the pur-
chase money, ne shall issue TO the purchaser
certificate OF sale; and If the property shall
not be redeemed by the owner thereof wi thin
two years from the date of sale, by payment
TO the collector of said District, for the use
OF the legal holder OF the certificate, the
amount for which IL was sold at such sale
and twelve per centum per annum thereon,
deed therefor shall be given by the Com
missioDers OF The District or their successors
IN office TO the legal holder OF such certid-
cate, which deed shall be admitted and held
10 be good and perfect title in fee simple to
any property bought at any sale herein au-
thOIiZed PTOrided, That no property adyer-
AGC a f.Eau cT. "A all