National Republican., 1876-07-04
THE DISTRICT TAX BILL.
The Bill as it Passed the House and ssua


The District tax bill that passed the Senate
last Tuesday was amended by the conference
committee and passed by both Houses of Con-
gress Saturday. There were few changes in the
original bill. In some places provisions were
taken from one head and placed under another,
where they were more appropriate, but did not
affect the sense of the bill.
The clause making the refusal to fill up the
blank form prescribed with the necessary inform
~-tion concerning personal property at a penalty
( of q fine not exceeding $50, with imprisonment
not exceeding thirty Jays, is struck out
The last section Of the Senate bill exempted
bankers merchants and other trades, except
those dealing in liquors, who pay real and per-
sonal taxes as prescribed by law, from paying
any percentage upon the capital (excIudin:, bank
deposits) invested in their business required un
der the provisions of any law ordinance rela
TO the payment and collection of license taxes
This was strcGen out, and in its place the follow
ing was inserted and passed with the bill:
Sec. lg That the twenty-third section Of the It
Columbia, entitled IAN act imposing a license on
trades business and professions. practiced or
carried on in the District Of Columbia, approved
August Is, 1871, causes 20 and IS of the twenty
rst section Of said act and clause 10 of said twen
ty-hrst section of said act as amended by the act
amendatory thereof approved June 20, 1877, and
all other laws and acts, parts thereof nconsis-
ent herewith, be, and the same are hereby, re-
pealed.
THE PERSONAL TAX
The provisions for the personal tax sale in the
bill is follows:
Sec. :. That when the instalIment of one-half
OF the taxes on personal property aforesaid
due and payable before the lst day of Decem ber
1876, shall not be paid before said date or when
the remaining installment shall not be paid be-
fore the LIST day Of June, ls5, then, and in either
such event, the collector OF taxes may dIstrain
sufficient goods and chattels found within the
said District, and belonging 10 the person, per
sons, association, hrm, or corporation charged
with such tax, to pay .he taNes remaining due
uuder the PROVISIONS Of this Lag from such psr-
son; hrm, association, OF corporation, together
with the penalty therein and the thar
accrue And for want Of such goods and chattels
said collector may levy upon and sell at auction
IN IKE manner the estate and interest of such
person, hrm, association, or corporation in any
parcel Of land in said District and in that case
the proceedings as TO such land subsequent TO
sale shall be the same in the case Of taxes
against real estate as in this act provided And
thereupon said collector shall imm diately pro-
ceec 10 advertise the same, by public notices
In the Office of said collector, and by adysr
tisemeDt 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 properly shall be sold
the last publication to be at least six days before
the day Of sale; and If the taxes and penalty
thereon for which property shall have been dis,
trained, and the costs and expense which shall
have accrued thereon, shall not be paid before
less than ten days after the taking of such prop
erty, the collector shall proceed to SELL at public
auction, in front OF the courthouse to the highest
bidder, such property, or so much thereof as NAV
be sufhcient TO pay said taxes, penalty and ac-
crued costs and expenses Of such distraint and
sale. The collector OF taxes shall be allowed for
making such distress and sale, the fees as are
now by law allowed to the marshal of said Dis
trict for making levy and sale Of property under
every such distress and sale, in writing to the
commissioners OF the District or their successors
In once; and his accounts, in respect Of every
nifsed by him to the accounting officers Of the
~ a-~1udftec ey them. Any surplus re-
suitfne from such sale shall be paid into the