Evening star. [volume] (Washington, D.C.) 1854-1972, 1885-12-11
DIsTkICT LAWS
IMPORTANT PROVISIONS AS TO rAxArroN.
LICENSES. ETC.

& ASs
The municipal code introduced in the Senate
oy Mr. Ingalls, yesterday is the same which was
originally introouced about four years ago. It
was reintroduced in the last Congress but never
considered. The code will be given careful
consideration by the District COMMITTEES and
defects which were discovered in 1t when con-
sidered heretofore will be corrected. MANY of
It's main features will be retained and some
Will be changed. II the code shall become a
law 1t will do away with the necessity of the
passage Of pending bills to regulate taxation.
licenses, police. etc., as all these subjects are
provided for ia the CODE The bills relating tn
taxation, police regulations licenses. etc. were
introduced in the last Congress because IL was
apparent no regular code could then be passed
mfttee to perfect the code and pass IN at the
earliest day practicable.
PROVISIONS OF THE CODE.
The first chapter of the code prescribes disa-
bilities to hold office, such as conviction for
crime, The giving or taking of brides, etc. The
next chapter provides for filling vacancies in
office, and then the official oath is defined and
the bonds to be given by officials are next pre-
scsioed. The list OF officials of the District is
about the same as now exist, except that q
board OF three f1re commissioners Is provided
for. The duties of the officials are clearly de.
fined under the head of
TAXATION
1t is declared that all real and personal prop
erty in the District, whether belonging to in.
dividuals or corporations, except such as ia ex.
empted under the code, is taxable property and
shall be assessed and taxed. The exemptions
are: The property of the United States: of the
ton purposes; the Corcoran Art gallery and
contents; the soldiers home and Louise home;
all church property used exclusively for reli-
gious worship; all property used tor endowment
of free educational Institutions; all cemeteries
except such as are held with view to profit:
retormatory, charitable and eleemosynary insti-
fntiOnS. h0nSQhOId nr0nnrtv nyQr he Inc
of $500; personal property of non-residents
brought into the District for temporary pur-
poses and not to remain for one year,
Real property is to he assessed every three
years, and assessors shall receive 81 per day for
not more than sixty days. The collector, audi
by the Commissioners, shall compose a board
Of equalization, the freeholders to receive So
for ,, every day OF actual service. All moneys
son. and all moneys deposited by him, all
Credits certificates, or other evidences of debt
due him, whether in or out of the District. shall
be listed as personal property. Transient or
nonresident dealers in merchandise shall be
liable TO taxation on the same at the rate of tax
alton assessed and levied upon resident mer-
chants, The shares of capital stock of national
banks, and the capital stock of other corpora
tons, not exempted by law, shall be included
in the valuation OF personal property.
THE CAPITAL STOCK OF CORPORATIONS
shall be returned at its cash value, but from
such valuation shall be first deducted the ap-
praised value of any property in the District
which may be separately taxed against such
corporation. The corporation issuing the same
shall be Liable for the tax thereon, and the
against the individual owner thereof. The
gross receipts of all insurance companies, less
the amount paid in losses within the District,
shall be taxed. Railroad companies whose
principal offices are located in the District shall
be taxed upon their real and personal property
situated within the District as other property
THE LIEN FOR TAXES
shall attach to all real property subject to such
taxes ON the first day of July annually, and
shall continue until such taxes are paid. All
personal property subject to taxation shall be
the tax levied annually upon real and personal
first o Of in each Iht and
following. If the one-half due on the
first of November is not paid by December first
u penalty of one per centum upon the amount
shall be laid, and the same penalty for each
month of delinquency until paid; and If the tax
and penalty, including the second half due at
June. a like penalty shall be added on the last
half, and the whole shall constitute the delln-
ea tax sh uR0n be the expiration aaiS Of Of this hs
collector to distrain AID sell at public auction
upon five days notice SO much of the personal
property Of the delinquent as may be necessary
to pay the taxes and penalties. On the first OF
July annually the collector shall prepare COM
plete list OF all taxes on real property in arrears,
ana WlJHln HIleeE uayS Sudll PUBLISH Clic same,
with notice OF sale, in a pamphlet, of which not
less than 5000 copies shall be printed and cir
culated, and shall also advertise in two daily
and If the taxes and penalties and costs
shall not be paid PRO prior to the day Of sale the
Tuesday of October following. A certificate of
sale shall be issued to the purchaser, and out OF
the proceeds the taxes, penalties, etc. shall be
Of tse if the
the property shall not redeem it within two
years from the day of sale by payment to the
collector the amount for which 1t sold, with
fifteen per centum per annum, deed therefor
shall be given by the Commissioners to the pur-
chaser, which shall be admitted and held to be
prima facie evidence OF u good and perfect title.
LICENSES.
According to the provisions OF the code licenses
will be assessed as follows: Commercial agents,
5000 annually; insurance agents, $50; tele-
graph companies, $3.50, and 81 on each tele-
graph pole in use In the District; telephone
tional telegraph or telephone poles shall he cree
ted within the limits OF the cities OF Washington
and Georseto,wn; auc t;o,seas, $780,
mented liquors, 500; Wholesale deal
ers in and manufacturers of malt
spirituous or Intoxicating liquors, $500; recti-
fiers shall pay 500 annually, III addition TO the
license as wholesale dealer; proprietors OF bar
$3.50, and of beer saloons where malt liquors
ATE sold TO be drunk on the premises, 500;
prOprietOrS OF billiard, bagatelle and jenny lind
tables and shufie-boards, kept for hire, $40 for
each table or board; proprietors of bowling
alleys, $40 Tor each alley; proprie-
tors of pistol shooting galleries,
$40; prOprietors of grounds used for horse
racing or tournaments, $40 per day when used;
proprietOrs OF circuses, $500 each week or 500
eacii day; proprietors of thedters 100; proprie-
tors OF variety. theaters, $500: proprietors Of
stating Kinks, 500; managers of concerts, ex-
hbiions, lectures, fairs, balls, and OF all other
entertainments and amusements for GAIN or
~ames of any kind where an admission fee is
charged, So a day or SIS each week;
or more horses, SO; by one horse,
OF vehicles for transporting passengers, tor
hire-two-horse vehicles, S1O oie-horsc vehicle,
SIS; other vehicles capable of carrying ten pas
sengers or more ut one time, $40; pawnbrokers,
$500; peddiers. $780, lawyers, ply scians and
dentists engaged In practice oftheir professions,
500; contractors, So; patent and real estate
agents, S25; brokers' 500; building and loan
associations, $50: natatOriums, 500. Every
person liable to q license tax who shall fail to
pay the same before engaging in business shall
be fined not less than So nor more than $50 for
each ofense.
He Was SOundly Thrashed.
WRITING NOTE TO A woMAN AND GETTING