Collector's report of sales. Deposit of surplus proceeds. Distress for de her, or their heirs or assigns, or from the District of Columbia, on payment of the amount of purchase-money so paid therefor, with ten per centum per annum interest thereon as aforesaid, and all taxes and assessments that have been paid thereon by the purchaser, or his assigns, between the day of sale and the period of such redemption, ten per centum per annum interest on the amount of such taxes and assessments. SEC. 6. That the collector of taxes, immediately after he shall have made sale of any property as aforesaid, shall file with the comptroller a written report, in which he shall give a statement of the property advertised and the property sold, to whom it was assessed, the taxes due, to whom sold, the amount paid, the date of sale, the cost thereof, and the surplus, if any, and the lands so as aforesaid sold to the District. Any surplus remaining, after collection of taxes, penalties, and costs, on any real estate, shall be deposited by the collector of taxes to the credit of the surplus fund, to be paid to the owner or owners, or their legal representatives, in the same manner as other payments made by the District of Columbia. SEC. 7. That when the installment of one-half of the taxes on perlinquent tax on sonal property so as aforesaid due and payable before the first day personal property. of November, eighteen hundred and seventy-seven, shall not be paid before said date, or when the remaining installment shall not be paid before the first day of June, eighteen hundred and seventyeight, then, and in either such event, the collector of taxes, or his deputy, may distrain sufficient goods and chattels found within said District, and belonging to the person, persons, association, firm, or corporation charged with such tax, to pay the taxes remaining due under the provision of this law from such persons, firm, association or corporation, together with the penalty thereon and the costs that etc. Sale of land, may accrue; And, for want of such goods and chattels, said collector may levy when no goods, upon and sell at auction, in like manner, the estate and interest of such person, firm, 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 as in the case of taxes against real estate, as in this act provided; and thereupon said collector shall immediately proceed to advertise the same, by public notices posted in front of the court-house, in the city of Washington, and in the office of said collector, and by advertisement 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 property 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 such property shall have been distrained, and the costs and expense which shall have accrued thereon, shall not be paid before the day fixed for such sale, which shall be not less than ten days after the taking of such property, the collector shall proceed to sell, at public auction, in front of his office, to the highest bidder, such property, or so much thereof as may be sufficient to pay said taxes, penalty, and accrued costs and expense of such distraint and sale. Fees for selling. 1889, Mar. 2, ch. 370, par. 1, post, p. 676. Report of distress and accounts. Surplus proceeds. The collector of taxes shall be allowed, for making such distress and sale, the same fees as are now by law allowed to the marshall of said District for making levy and sale of property under execution. Said collector shall report in detail every such distress and sale, in writing, to the Commissioners of the District, or their successors in office; and his accounts, in respect of every such distress or sale, shall forthwith be submitted by him to the accounting-officers of the District, and audited by them. Any surplus resulting from such sale shall be paid into the treasury of the District, and, upon being claimed by the owner or owners of the goods and chattels, shall be paid to him. Exemptions. 1878, June 11,ch. SEC. S. That the property exempt from taxation under this act shall be the following and no other, namely: First, the Corcoran Art Building, free public library buildings, 180, § 14, post, p. churches, the Soldiers' Home, and grounds actually occupied by such buildings; Secondly, houses for the reformation of offenders, almshouses, buildings belonging to institutions of purely public charity, conducted without charge to inmates, profit, or income; cemeteries dedicated and used solely for burial purposes and without private income or profit; but if any portion of any such building, house, grounds, or cemetery so in terms excepted is larger than is absolutely required and actually used for its legitimate purpose and none other, or is used to secure a rent or income, or for any business purpose, such portion of the same, or a sum equal in value to such portion, shall be taxed against the owner of said building or grounds; Thirdly, such property as is now exempt from taxation by laws of the United States; Fourthly, personal property not in said District and taxed elsewhere, but owned by persons domiciled in said District; Fifthly, personal property not held for sale and not over the value of five hundred dollars. 1879, June 21, ch. 33, post, p. 266. R. S. of D. C., $$ 147, 148. 1881, March 3, ch.160, post, p. 328. Debts to be de SEC. 9. That from the assessed value of the credits only of any person there shall be deducted the amount of any valid and bona-fide ducted from debt or debts which any such person shall individually and abso- credits. lutely owe, in respect of which he has no remedy over against any other person, upon the same being established by the affidavit of such person claiming deduction as hereinafter provided. Blank schedules SEC. 10. That the Commissioners of said District or their successors in office shall cause to be prepared a printed blank schedule of of personal proppersonal property, including bonds, deeds of trust, mortgages, credits, erty to be prepared. and other choses in action or possession owned or held in trust or otherwise subject to taxation under the provisions of this act, together with deductions claimed for exemptions or debts, to which shall be appended an affidavit in blank, setting forth that the foregoing presents a full and true statement of all the personal property, bonds, deeds of trust, mortgages credits, and all other choses in action or possession, together with the amount of indebtedness on account of which deductions are claimed, and the kind of property claimed as exempt, under which class of exemptions, and that the property claimed as exempt under the fifth clause does not exceed in value five hundred dollars. And when said schedule is ready for delivery, notice thereof shall to be adverbe given by the assessors by advertisement for six successive secular tised. days, in one or more of the daily papers published in said District, and a copy of said schedule shall be delivered to any citizen applying therefor at the office of said assessors. Every person, corporation, or firm in said District liable to tax- to be filled up ation hereunder, and every executor, administrator, guardian, or and sworn to. trustee holding property in trust liable to taxation hereunder, shall, within forty five days after the first publication of said advertisement as aforesaid, fill up the proper blanks in said schedule with a full and true statement in this section above required, and make and sign an affidavit to the truth thereof as aforesaid before one of the said assessors, who is hereby authorized to administer such oath without charge, or before any person authorized by law to administer oaths; and the address in the District of the affidavit shall in each case be given below his signature, and thereupon any one of said assessors shall assess said property at its fair cash value, and enter the same in the columns upon said blank to be provided for that purpose, and the amount thus ascertained after making the deductions provided for in this act shall be entered upon the books for taxation: Assessment on schedules. Failure to make schedule. When return of Provided, That if any person, firm or corporation, administrator, executor, guardian, or trustee, shall fail to make for forty five days after the first advertisement of the notice above required, and deliver to the assessors or one of them, the schedule of his or its said property held in trust or otherwise, as in this section provided for, any one of said assessors shall, without delay from the best information he can procure, make an assessment against such person, firm or corporation, to which he shall add fifty per centum thereof: Provided further, That if a majority of said assessors be not satisschedule not satis- fied as to the correctness of the return of personal property so made factory. by any person, corporation, firm executor administrator, guardian, or trustee, any one of said assessors may, from the best information he can procure, or by making such an examination of the personal property as may be practicable, assess the same in such amount as Notice of rejec to him may seem just; and notice of the rejection of the sworn return shall be given to the party intrusted at the address given by him on the schedule, if he shall have given one; and he shall in all cases have the right of appeal to the board of assessors within the time hereafter limited: tion. Appeal. False affidavit; penalty. R. S., § 5392. Capital stock taxable to corporation only. -real estate. Time and man And provided further, That if any person shall make a false affidavit touching the matters herein provided for, he shall be deemed guilty of perjury, and upon conviction thereof, shall be subject to the penalties for that offense now provided for by section fifty-three hundred and ninety-two of the Revised Statutes of the United States. SEC. 11. That the capital stock of all corporations in said District not herein exempted shall be appraised in bulk by the assessor, and the corporation issuing the same shall be liable for the tax thereon according to such value and the shares in the same shall not be assessed against the individual owners thereof; but from the appraised value of the stock shall be first deducted the value of of any real estate of said corporation in said District, which shall be separately taxed against said corporation. SEC. 12. [Provides for appointment of three assessors. Omitted parts superseded by 1883, March 3, ch. 137, post, p. 413, and 1891, March 3, ch. 546, par. 2, post, p. 931.] Said assessors shall, before the first day of October, eighteen hunner of assessment. dred and seventy-seven under the direction of the superintendent of assessments and taxes of said District assess the value of all the real property not embraced in the assessment for the fiscal year, ending June thirtieth, eighteen hundred and seventy seven, inclusive of all buildings erected, or roofed, improved or enlarged, and not heretofore taxed, and all personal property in said District liable to taxation, and shall state the same separately, in books to be kept in a systematic manner; and such value for taxation shall be the true value in the lawful money of the United States of the property so assessed. Value; how to be fixed or aver aged. 1878, April 3, ch. 48, § 1, post, p. 156. Personal prop The assessed value shall have reference to the date of the first day of July, eighteen hundred and seventy seven, except in regard of buildings erected, roofed, improved, or enlarged subsequent to that date, or, in the case of stock in trade, shall be the average value of the stock of merchandise or other articles kept on hand during the year ending June thirtieth, eighteen hundred and seventy-seven. Where a person, coming into the District subsequent to June thirerty taxable for tieth, eighteen hundred and seventy seven, engages in trade of a fraction of tax permanent character, he shall pay a tax proportioned to the fraction of the tax year ending June thirtieth, eighteen hundred and seventy eight, during which he conducts said trade and the assessment in said case shall have reference to the average stock in trade for sixty days from the date of commencing business: year. Goods brought But when any person shall bring a stock of goods of any character in for sale at auc- whatever into the District for sale by auction, a tax of one and one half per centum shall be paid to the collector of the District; and; it shall be the duty of the auctioneer making such sales to deduct tion. the said tax from the gross proceeds of each and every sale so made by him at the close of each days sale and pay the same to the said collector: And when goods are so brought into the District to be otherwise for sale in temdisposed of than at auction, and in a place of business temporarily porary place of occupied for their sale, then before it shall be lawful to make any business. sales whatever, the owner of said goods shall notify the board of assessors who shall assess the entire stock to be sold, at its fair cash value, and the owner thereof shall pay to the collector of the District a tax of one and one half per centum on such assessed value, and shall receive a receipt therefor, which receipt shall be his permit to proceed with the sale of the goods; Penalty for vio And any auctioneer or owner of goods who shall violate the provisions of this section, or any part thereof shall be fined in the police lation. court of said District, on information filed therein, in the name of the District of Columbia, in the manner used for breach of municipal ordinances and laws, not less than one hundred dollars and not more than one thousand dollars. * * SEC. 13. [Superseded by 1882, July 1, ch. 263, § 3, post, p. 351.] Deposit and drawing of moneys. SEC. 14. That the twenty-third section of the act of the legisla- License act of tive assembly of the District of Columbia, entitled "An act impos- legislative asseming a license on trades, business, and professions practiced or carried bly repealed in on in the District of Columbia," approved August twenty-third part. eighteen hundred and seventy-one, clause twenty of the twenty-first section of said act, and all other laws and acts, or parts thereof, inconsistent herewith, be, and the same are hereby, repealed. SEC. 15. That the corporation of the District of Columbia is contin Corporation of ued for all the purposes of this act and other acts for the collection District continof taxes, for suing and being sued, for causes arising prior to June ued. twentieth, eighteen hundred and seventy-four and for acquiring and holding real estate for school and municipal purposes. SEC. 16. That hereafter no two lots or subdivisions of original or Designation of other lots in any square of ground in the District of Columbia shall lots by number be designated by the same number or by the same letter of the al- and letter to be revised. phabet, and the Commissioners of the District of Columbia, or their 1888, Aug. 27,ch. successors in office, shall cause the numbers and letters designating 916, post, p. 618. lots in all the squares of ground in said District to be revised and changed to conform to this requirement; And they shall make such further changes in the existing num--to be simplibers or letters designating lots in any of the squares in the cities fied. and villages in said District as may, in their opinion, facilitate and simplify the labor of assessing real estate therein. SEC. 17. [Temporary and superseded.] SEC. 18. That this act shall remain in force as the tax law of the This act perma nent. CHAP. 120.—An act amending the pension-law so as to remove the disability of those who having participated in the rebellion, have, since its termination, enlisted in the Army of the United States, and become disabled. March 3, 1877. 19 Stat. L., 403. Be it enacted, &c., That the law prohibiting the payment of any Pensions allowed money on account of pensions to any person, or to the widow, chil- to disabled soldren, or heirs of any deceased person, who, in any manner, engaged tain cases, aldiers, &c., in cerin or aided or abetted the late rebellion against the authority of the though they had United States, shall not be construed to apply to such persons as engaged in rebelafterward voluntarily enlisted in the (1) Army of the United States, lion. NOTE.-(1) But this act is held not to apply to persons who enlisted in the Navy, after having engaged in rebellion. R. S., § 4716. and who, while in such service, incurred disability from a wound or 1878. March 9 injury received or disease contracted in the line of duty. [March ch. 28, §5, post, 3, 1877.] p. 154. 1887, Jan. 29, ch. 70, post, p. 523. March 3, 1877. 19 Stat. L., 403. CHAP. 121.—An act equalizing pensions of certain officers in the Navy. Be it enacted, &c., That from and after the passage of this act, the Pensions to en- pension for total disability of passed assistant engineers, assistant gineers in Navy to engineers, and (1) cadet engineers in the naval service, respectively, be according to shall be the same as the pensions allowed to officers of the line in the naval service with whom they have relative rank; and that all acts or parts of acts inconsistent herewith be, and are hereby, repealed. [March 3, 1877.] relative rank. R. S., § 4728. 1874, Feb. 24.ch. 35, § 1, ante, p. 4. NOTE. (1) Grade of “cadet engineer" abolished and "naval cadet" substituted by 1882, Aug. 5, ch. 391, par. 1, post, p. 376. March 3, 1877. CHAP. 122.-An act to amend section twenty-two hundred and ninety-one of the Revised Statutes of the United States, in relation to proof required;in homestead entries. (1) Be it enacted, &c., That the (2) proof of residence, occupation, or culdence, occupation, tivation, the affidavit of non-alienation, and the oath of allegiance, &c., and oaths of required to be made by section twenty-two hundred and ninety-one persons making of the Revised Statutes, may be made before the judge, or, in his abstead lands; before sence, before the clerk, of any court of record of the county and State, whom may be or district and Territory, in which the lands are situated; entry of home taken. R. S., § 2291. 258. 1 79, March 3, ch. 192, post, P. 1880, June 9, ch. 164, post, p. 292. -to be transmit And if said lands are situated in any unorganized county, such proof may be made in a similar manner in any adjacent county in said State or Territory; and the proof, affidavit, and oath, when so made and duly subscribed, shall have the same force and effect as if made before the register or receiver of the proper land-district; And the same shall be transmitted by such judge, or the clerk of ted to register, &c. his court, to the register and the receiver, with the fee and charges allowed by law to him; Fees of register, &c, And the register and receiver shall be entitled to the same fees for 1890, May 26.ch. examining and approving said testimony as are now allowed by law for taking the same. 355, post, p. 743. Punishment for false swearing, &c. SEC. 2. That if any witness making such proof, or the said applicant making such affidavit or oath, swears falsely as to any material matter contained in said proof, affidavits, or oaths, the said false swearing being willful and corrupt, he shall be deemed guilty of perjury, and shall be liable to the same pains and penalties as if he had sworn falsely before the register. [March 3, 1877.] NOTES. (1) This act is incorporated into the second edition of the Revised Statutes in section 2291. (2) See important modifications of homestead law by 1891, March 3, ch. 561, §§ 5, 6, post, pp. 942, 943. RESOLUTION. NUMBER 7.-Joint resolution to amend the joint resolution authorizing the Secretary of War to issue arms, approved July third, eighteen hundred and seventy-six. Resolved, &c., That the joint resolution approved July third, eighteen hundred and seventy-six, authorizing the Secretary of War to issue arms to the Territories and the States bordering thereon, be, and the same is hereby, amended by inserting, after the words "each of said Territories," the words "and ammunition for the same, not to exceed fifty ball-cartridges for each arm." [March 3, 1877.] |