Page:United States Statutes at Large Volume 19.djvu/109

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FORTY-FOURTH 'CONGRESS. Sicss. I. Ch. 1*80. 1876. 83 CHAP. 180.——An act for the support of the government of the District of Columbia July 12, 1876. tor the iiscal year ending June thirtieth, eighteen hundred and seventy-seven, and -—————¢ fol‘ 0h11C].` PHIDOSGS. P08g, Pp_ 3Q6_ Be it enacted by the Senate and House of Representatives af the United · States of America, in Congress assembled, That for the support of the _ T ex on nromrty Government of the District of Columbia. for the fiscal year endingll une m 13** of Qoy Q"` thirtieth, eighteen hundred and seventy-seven, there shall be levied, §8a18°;9_m* u ° upon all real and personal property in said District, excepting only the ' real and personal property of the United States and that hereinafter stated, a tax of one dollar and fifty cents on each one hundred dollars of the assessed value thereof. Sec. 2. That the amount collected under the provisions of this act shall Distribution of be distributed for the purposes required under the various acts in force ?”’°"“tl’ . °'}u°$1*°°i in the District of Columbia, upon a. just and fair apportionment, to be ° wr em un s' made by the Commissioners of the District of Columbia, or their successors in officez 1’r0·v·idcd, That before any of said l und shall be expend- Advermomentof ed, said apportionment shall be established and published by said diminution. Commissioners at least six times consecutively in a daily newspaper of the District of Columbia; and said published apportionment shall stand as the law for the distribution of the funds herein mentioned: Provided _ _ further, That deficiencies in any of said funds enumerated in said appor- fugfiigfc S; QPR . . . . . . . IB tionment may be supplied from any surplus in either ot said funds so by su, P1 ,1, of » apportioned; but unless a surplus exists, the revenues belonging to one another. fund shall not he applied to the purposes of any other fund. Sec. 3. That one-half oi' the tax levied by this act upon real and per- Xvhon tax dué_ sonal property shall become due and payable on the first day of December, eighteen hundred and seventysix, and the other onehalf of such tax shall become duo and payable on the first day of June, eighteen hundred and seventy-seven; and in every case where the tax levied by Di¤¤fib¤¢i<>¤ of this act shall be paid in instalments as herein authorized, each of said ;‘;‘;‘€:“;‘g‘“L6`}:3’:_gi payments shall be deemed to have been made on the several funds and funds_ tor the diilerent purposes indicated in the second section of this act; and an equal pro rata proportion of the payments so made shall be carried to the credit of the respective funds. SLG. 4. That if one-half of the tax herein levied upon the real and Default of 1>¤y· `personal property taxed by this act shall not be paid before the first day m°““9 P°”"1"Y· of December, eighteen hundred and seventy-six, said instalment shall thereupon bein arrears and delinquent; and there shall be added, to be collected with such taxes, a, penalty of two per ceutum upon the amount thereof on the iirst day of each succeeding month until payment of said instalment and penalty. And if said instalment shall not be paid before the first day of June, eighteen hundred and seventy-seven, together with the one-half of said original tax due before said iirst day ofJune, a like penalty shall be added on said last one-half of such tax; and the whole together shall constitute the delinquent tax to be dealt with and collected in the manner prescribed by this act. Sec. 5. That it shall be the duty of the collector of taxes in said Dis- LM Offalxcs dm, trict to prepare a complete list of all taxes, on real property upon which July 1, 1877. the same are levied, in arrears on the first day of Julyreighteen hundred and seventy-seven ; and he shall, within ten days thereafter, publish the _ P¤bli<>=¤*i¤¤} ‘ ef same, with a notice of sale, in the regular issue of some daily or weekly Lf; ‘*“‘1 ”°*‘°° °f newspaper published in said District, being the lowest bidder for the °" work, once a week for three successive weeks, giving notice that if said C gp tgntg of taxes due, togxether with the penalties and costs that may have accrued notice. thereon, shall not be paid prior to the day named for sale, the property · will be sold by the said collector at public auction, at the south front of the court-house in the city of Washington, on the second Tuesday of August following, at a nxed hour between the hours of ten o’clock in the forenoon and four o’clock in the afternoon of said day to the highest bidder or bidders. Upon the day specified atoresaid, the collector shall S¤l¤¤· proceed to sell any and all property upon which such taxes remain unpaid, and continue to sell the same every secular day until all the mal