National Republican., 1876-06-29
DISTRICT TAXES.
The Bill That Passed the Senate.

The District tax bill that passed the Senate last
Tuesday provides: That for the support OF the
government Of the District of Columbia for the
fiscal year ending June 80, 1877, there shall be
levied upon all real and personal property in said
District, excepting only the real and personal
property Of the United States and that hereafter
stated, q tax Of $l.5o on each SlO1 of the value
thereof
That the amount collected under the provisions
ofthis act shall be distributed for the purposes
required under the various acts in force in the Dis
trict Of Columbia, upon just and fair apportion-
ment to be made by the Commissioners of the Dis.
trict Of Columbia, or their successors in office:
Provided, That before any Of said funds shall be
expended said apportionment shall be established
and published by said Commissioners at least six
times cOnsecutiyely in a daily newspaper of the
District of Columbia, and said apportionment
shall stand ss the law for the distribution of the
funds herein mentioned: Prorided further, That
deficiencies in any Of said funds enumerated in
said apportionment may be supplied from any
surplus IL either of said funds so apportioned:
but, unless surplus exists, the revenues belong
ing to one fund shall not be applied to the pur-
poses Of any other fund,
THAT ONE HALF OF THE TAX LEVIED
by the act upon real and personal property shall
become due and payable on the LIST day OF Decem-
become due and payable on the LIST day Of june
1877; and in every case where the tax levied by
this act shall be paid In installments as herein
authorized each of said installments shall be
deemed to have been made on the several funds
and for the different purposes indicated in the
second section Of this act and an equal pro rata
proportion OF the payments 50 made shall be car
rled TO the credits Of the respective snuds.
That Il one half of the tax levied upon real and
personal property taxed BY this act shali not be
paid before the 1st day of December, 1876, said in
stallment shall thereupon be in arrears and de-
liDquent, and there shall be added to be collected
with such taxes, penalty OF two per cent; upon
the amount thereof on the first day of each sue
ceedfng month until payment Of said installment
and penalty; and IL said installment shall not be
paid before the LIST day Of June Is7 together with
the one half Of said original tax due before the lst
day Of june, like penalty shall be added on said
last one halfof said tax, and the whole together
shall constitute the delinquent tax on such part
Parcel of land as such tax relates, to be dealt
with and collected in the manner prescribed by
law.
THAT 1T SHALL BE THE DUTY
OF the collector Of taxes to prepare a complete
list ofhll taxes, on real property upon which the
same are levied in arrears on the lst day Of July,
1877; and within ten days thereafter publish the
same, with notice of sale, in the regular issue
District, being the lowest bidder for the work,
once week for three successive weeks giving
notice that II said taxes due, together with the
penalties and costs that may have accrued there
on, shall not be paid prior to the day named for
the sale, the property viii be sold by the said
collector at public auction, at the south front Of
the court house, in the city Of Washington, the
second Tuesday Of August following, at a xed
hour, between the hours of 10 O'Clock in the fore
noon and o'clock in the afternoon of said day to
the highest bidder or bidders Upon the day spsci-
ned aforesaid, the collector shall proceed to sell
any and all the property upon which such taxes
remain unpaid, and continue to sell the same
every day until all the real property as aforesaid
shall have been brought to auction. Imme-
diately after the close Of the sale, upon payment
OF the purchase msney, he shall issue to the pur-
chaser certificate of sale, and if the property
shall not be redeemed by the owner thereof
within two years from the day of sale, by pay
meQt TO the COLLECTOR of sCid rnr thn nsa
OF the legal holder of the certificate Of the amount
for which 1t was sold ut such sale, and fifteen per
cent per annum these0n deed thereof shall be
given by the Commissioners of the District or
their successors in office, to the purchaser at the
tax sale or the assignee Of such certificate, which
deed Shall be admitted and held to be prima ia ie
evidence Of good and perfect title in fee simple
to any property bought at any sale herein au-
n bssn to
contrary be proved: Provided, That no property
shall be sold upon any bid insufficient to meet the
Gommssoness ne % and no, pa Wisbn tTa
years and the accrued costs paid 1t shall be decided
70 the District If there be minors interested they
majority to redeem 1t and pay the costs and penal
ties. -
THAT THE COLLECTOR OF TAXES,
Immediately after he shall have made sale of any
property, shall file with the comptroller q writ
the property advertised and the property sold, 10
whom 1t was assessed, the taxes due, to whom
sold, the amount paid, the date of sale, the cost
thereof, and the surplus, II any, and the lands so
as aforesaid sold to the District. Any surplus re-
naming, after collection Of taxes, penalties and
to fs S
fund, to be paid to he owner or owners, or their
legal representatives.
on personal property due and payable before the
1st day Of December, 1870, shah not be paid be.
fore said date, or whom the remaining installment
shall not be paid before the lst day Of June 1871
then the collector Of taxes may distrain suficeut
goods and chattels found within the said District
and belonging TO the person, persons, association
nrm or corporation charged will. such tax to nav
the taxes remaining due under the provisions q
this law, together with the penalty thereon and
ns shall
tices posted in front of the courthouse and in the
once Of said collector and BY advertisement
published in said District.
THAT THE PROPERTY EXEMPT
under this act shall be the following AMI no other
namely: First, the CorcoFan Art Gallery, free
public library building, and churches and grounds
actually actually % occupied by such buildings; secondly,
houses, buildings belonging to Institutions OF
purely public charity houses to improve the con
and used solely for burial purposes and without
private income o. proft; thirdly, such property
as Is now exempt from taxation by the laws Of the
per.onaI property owned by persons domlcIied 10
said District bat whose legal residence is ont 81
SAID District, and which property Is taxed else
where; filthy, the stock $50 tar as the Individual
owner is concerned) Of any corporation which Is
taxed on its capital in said District; slxthly all
property exempt by law from execution, including
all libraries or books In and not held for sale
not over the value Of $500 and all household.
store, shop once furniture or tools not held fr
sale not over the value Of $500. "a - II. I
rRox THE ASSESSED VALUE OF THE CREDITS
only Of any person there shall be deducted the
amount Of any valid and bona Ede debt or debts
which any such person shall individually and abb
solutely owe In respect OF which he has no other
remedy over against any other person upon the
same being established by the afhdavit of such
vided. = I7-7---I
The Commissioners of the District, or their sue
cessors in ONCE, shall cause to be prepared D
printed blank schedule Of personal property, in
Guiding bonds, deeds Of trust mortgages, credits
and all other chooses in action or possession owned