Evening star. [volume] (Washington, D.C.) 1854-1972, 1880-01-07
The Proposed District Tax Bill.
oTuEp JNp0RT pROVIgIONS

THE STAR OF yesterday printed IN the main
the important features of the tax bill agreed
upon by the District of Columbia sub committee
The bill further provides that if any person is
prevented from making his return by reason of
sickness or absence. and the assessor shall have
made statement for him. he may at any time
before the tax assessment is made, make, verify
and file with the treasurer the proper inventory
but in such case, before the treasurer shall re-
ceive the same, the person making 1t must add
to the ordinary affidavit the further statement
that his failure to give the assessor the original
inventory was occasioned by his absence or
sickness, and on the filing of such inventory the
treasurer shall correct the return made by the
assessor.
At the time OF taking the lists of personal
property the assessor shall take list OF all real
property which shall have become subject to
value thereon according to the rules prescribed
for assessing real estate; and he shall make re-
turn OF all new structures OF over 500 In value:
the value of which shall not have been included
in the valuation of the land on which such Struc-
tuIes have been erected.
Each assessor on or before the 1st Monday of
treasurer in tabular form and alphabetical order
his list. Those who neglect to make re-
turns t,lr he IS to report refused io,,,3 to
or as the case may be. Upon making his return
he is to subscribe to an oath that he has pre-
sented to each person in his district the proper
ted any body. When the assessors Shall have
filed their lists the treasurer is to notify the Dis
trict commissioners, who are to appoint four
together with the treasurer shall constitute
board for the equalization Of personal property.
The board is to meet on the Monday succeeding
Monday thereafter. This board is to have power
to equalize value of personal property, or
shall revise the returns when they have reason
to oeeSe that a. ntn the the real made py
thereof. If they have reason to be-
lieye that person has not made a true
person before them and examine him, under
oath, as to the value OF his property, also other
persons whom they may deem advisable; and
upon such examination they may make such
additions to the property and the valuations
thereof, as to majority may seem to be just,
but they shall not reduce either the property or
The valuation. Each member Of the board is to
take an oath OF office. In cases where returns
are not made the treasurer shall, after the board
of equalization has completed its work, add to
the amount returned or ascertained 50 per cent.
of such amount and the amount so increased
shall be the basis of taxation. Any president,
cashier Or secretary of any national bank, or
other Incorporated company, any banker or any
agent OF an insurance company, whose prin-
cfpal Office is beyond the limits of the District,
who shall refuse to make a return shall be
guilty of misdemeanor, punishable with i'm
and be fined $500. Any person summoned be-
fore any assessor or the board Of equalization,
who fails to respond, or offer good and suffi-
cient excuse, shall be deemed guilty of a misde-
meanor, and upon conviction be fined 800 and
80 days in Jail.
The lein for taxes shall attach to all real
property subject to such taxes on the first Mon
day in May annually, and shall continue until
such taxes are paid All personal property sub
ject to taxation shall be liable to be seized and
sold for taxes, and the personal property Of any
deceased person shall be liable In the hands of
any executor or administrator for any tax due
on the same by any testator or intestate.
Any taxes assessed on the shares OF stock, or
the value thereof OF any national bank Or other
Incorporated company, shall be and remain
lein upon such shares from the first Monday of
May OF each year until such taxes are paid, and
the president cashier or other principal officers
Of all such corporations shall annually on the
day OF pay to the collector the tax i'm
posed upon the shares of capital stock OF such
corporations for the previous year without refer
ence to the place OF residence OF the stockhold-
ers thereof.
The tax on unincorporated banking institu-
tionS is to remain lien from the first Monday
Of May in each year, and in case OF non-pay-
ment it shall be unlawful for the manager of
such bank to transfer the interest of any por-
ton thereof owned by such defaulttng owner or
gether with both penalties and deliquences,
shall be paid In full; and no dividends shall be
paid to such owner or shareholder until pay
ment in 1ull is made.
Ii the taxes against an insurance company be
not paid twenty days after due, it is made un-
lawful for such company to do business in the
District
TINE OF PAYMENT.
One-half of the tax levied annually upon real
and personal property Is to be paid on Noveml-
Der lst in each year, the other half on the 1st Of
May. The collector is to give notice by public
advertisement when he is ready to receive taxes
Payments made within so days are to have 5
per cent. reduction II One-half Of the tax an
nually levied shall not be paid before the 1st of
December in each year, said fnstalment shall be
in arrears and delinquent, and there shall be
added thereto per centum upon the amount,
and like penalty on the first day of each sue
ceeding month until the payment OF said install
nent and penalty. And Ii said instalment shall
not be paid before June 1st in the next succeed
ing year, together with the one-half OF said
original tax due before said 1st of June, a like
penalty shall then be added on said last one
half OF such tax; and the whole together shall
constitute the delinquent tax.
Provision is made for the diStraint and sale at
public auction, upon five days public notice. of
delinquent real ana personal property. If the
collector fails to find an owner, he is to file in
the clerks Office OF the District Supreme Court
issue a citation requiring the defaulting tax
payer to appear before one of the judges, not
exceeding ten days from the date OF the collec-
tors filing his affidavit, to be examined under
oath touching his property; If it shall appear
that the said party has any property whatever,
the said judge shall order him to surrender up
the same to said collector to be used for the pay
ment of said taxes, and upon his refusal or neg
lect to do so, he shall be punished as in cases of
contempt. The collector is also given the bene-
fits of the laws of the District now in force or
proceedings in attachment and garnishment
If any person who shall be seized OF lands as
tenant by courtesy, or in dover, or who shall
be seized OF lands for life, or in right OF his
wife shall neglect to pay the taxes thereon, so
long that such lands shall be sold for the pay
ment of the taxes, and shall not within one year
thereafter redeem the same according to law,
such person shall forfeit to the persen next en-
titled to said lands in remainder or reverSion all
the estate be so neglecting as aforesaid may have
In said lands. who may redeem the same
LeinS on account of taxes are to operate as a
lem paramount to all other leins 1t Is made
the duty OF the collector of taxes
to publish the list of delinquents la
pamphlet and circulate not less than 5000
copieS and to advertise the same for three sue
cessive weeks In two daily newspapers In this
District. Property not paid for is to be sold on
the second tuesday of August. and from day to
day, to the highest bidders. No property Is to
be sold upon any bids not sufficient to meet the
amount OF tax, penalty and cosfs and when
the bid does not reach such tax. penalties and
costs, the property is to be bid In, in the name
OF the District OF Columbia. A list Of all lands
forfeited and not redeemed Is to be made by the
collector of taxes, by the first Monday of No
yember, and give public notice Of the same.
No court, nor shall any judge thereof, allow
any Injunction or other restraining order what
ever on behalf of any person, company or cor
poration, to restrain or prevent any officer from
the proper discharge of any Of the duties de-
volved upon him by any of the provisions OF
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