The Washington times., 1902-01-08

! and taxed elsewhere. but owned by pei
sons domiciled in said District, shall b
exempt.
Board of Appeals.
Section g. Said two appraisers herein
before provided for, with the Assessor @
the District of Columbia as chairman
shall compose Board of Personal Tax Ap
peals. and as such Board of Personal Ia
Appeals, shall convene in a room, to b
provided therefor by the said Assessor
on the first Monday of September in eacl
| year, and public notice of the time ant
place Of such meeting shall be given b
| advertisement for two consecutive secular
days in two daily newspapers published
in the District of Columbia.
1T shall be the duty of the Board o
| Personal Tax Appeals, between the date o.
convening and October / of each year, tc
| hear all appeals made by any person oil
| persons against the assessments made by
| the Board of Personal Tax Appraisers, and
to impartially equalize the value of said
personal property as basis for assess
| ment.
| ANY two members of the said board
shall constitute a quorum for business,
| and in the absence of the Assessor tenn
| porary chairman shall be selected. They
| shall be empowered to diminish or in
crease such assessments as they may be-
lieve to have been returned al other than
! their true value to such amount as in
! their opinion may be the value thereof;
and the action of said board in such ca
shall be final
Said appraisers shall also perform
such other official duties as may be re-
quired of them by the Assessor of the
District of Columbia.
To Enforce Collections.
Section 4. That when the taxes on
personal property due and payable in each
year, shall not be paid or or before the
first day of June then, and in that event
the Collector of Taxes, or his deputy may
distrain sufficient goods and chattels
found within the District of Columbia and
belonging to the person, firm, association,
corporation, company. administrator. ex-
ecutor, guardian or trustee charged with
under the provisions of this law, from
such person, firm. association, corpora
tion, company, administrator executor
guardian or trustee. together with
the penalty thereon and the costs that
may accrue; and for want of such goods
and chattels said Collector may levy upon
and sell at auction the estate and interest
of such person. firm, association. corpor-
alton. company. administrator, executor
guardian, or trustee in any parcel OF land
in said District: and in the case of the
levy on any estate or interest in land the
proceedings subsequent to sale thereof
shall be the same as now provided by law
in the case of sales for arrears of taxes
against real estate; and in the case of dis
traint of personal property or the levy
upon real estate as aforesaid. said Col
lector shall Immediately proceed TO ad-
vertise the same by public notice to be
posted in the Office of said Collector and
by advertisement three times within one
week in one or more of the daily news
papers published in said District. stating
the time when and the place where such
property shall be sold, the last publica-
tion to be at least six days before the
date of sale; and If the said taxes and
penalty thereon, and the costs and ex-
penses which shall have accrued there
on. shall not be paid before the day fixed
for such sale. which shall not be less
than ten days after said levy or taking
of said property. the Collector shall pro-
ceed to sell at public auction, in his
Office to the highest bidder such property
or so much thereof may be needed, to
pay such taxes. penalty and accrued costs
and expenses of such distraint and sale.
Surplus TO BE Returned.
said Collector shall report in detail, in
writing, every distraint and sale of per-
sonal property to the Commissioners of
the District of Columbia, or their sue
cessors in office, and his accounts, in re-
spect to every such distraint or sale,
shall forthwith be submitted to the
Auditor of the District of Columbia and
be audited by him; any surplus resulting
from such sale, over and above such
taxes, costs and expenses. shall be paid
into the Treasury. and upon being claimed
by the owner or owners of the goods and
chattels aforesaid shall be paid TO him or
them upon the certificate of the Collector
of Taxes, stating in full the amount Of
such excess.
Section 5. That all taxes levied under
the provisions of this act shall be due,
payable, and collectible at the same time
and times as the general tax on real
estate in said District. and shall be sub
ject to the same penalties for non-pay-
ment thereof until distraint or sale as
hereinbefore provided.
Appropriation of SI1 400.
Section G. That the Commissioners of
the District of Columbia be, and they are
hereby, authorized and directed to appoint
a clerk to said Board of Personal Tax APP
praisers, who shall perform such duties as
may be assigned to him by the chairman
of said board at an annual salary of
81 400 That a sum sufficient to pay the
salaries of the two personal tax apprais- ,
ers and the clerk to said board. for the ifs /
cal year beginning July l, 1902. and $4,000 /
for books, stationery. printing, and other |
incidental expenses, 81 400 in all, is here /
by appropriated. one half out of any money !
in the Treasury of the United States not /
otherwise appropriated, and the other hail ,
out of the revenues of the District OF Co /
lumbia; and the Commissioners of the Dis /
trict of Columbia shall hereafter in their .
annual estimates, include all necessary /
provisions to carry out the purpose of this |
act.
Section I. That all acts, or parts Of |
acts, inconsistent with this act. be and the
same are hereby repealed"