Page:United States Statutes at Large Volume 18 Part 2a.djvu/23

 18 DISTRICT OF COLUMBIA. ¤·· ¤·¤· . . 187. To what provisions sales are subject. l 189. Dogs to be killed if tax not PWI- 188. Distress and sale of personal property, how made. IN WASHINGTON. Realestate may Sec. 153. Real property in the city of Washington, whether improved ‘!° ¤°ld to PW d°· or nnimproved, on which one or more years’ taxes shall have become 1"‘q“°“t t“_°°..‘ due and remain unpaid, or on which any special tax, imposed by au- 17 May, 1848, c. thority of law, shall have become due and remain unpaid, or so much ‘2» '·7· V- 9v P- 227- thereof, not less than alot when the property on which the tax has accrued is not less than that quantity, as may  necessary to pay such tax, with all interest, costs, and charges arising thereon, may be sold at public sale to satisfy the same. Notice of sale; SEc.154. Public notice of the time and place of the sale of all real Wim W ¤°¤*r¤l¤- property for taxes due in the city of Washington shall   given in all gg May, 1524, ,,_ cases by advertisement, inserted in some newspaper published m said 115, sP2, v. 4, pp. city once in each week for at least twelve successive weeks, m which 75. 76. advertisement shall be stated- First. The number of the square or squares. _ _ Second. The number of the lot or 1ots,(if the square has been divided into lots. Third.)The name or names of the person or persons to whom the same may be assessed at the time of such advertisement. Fourth. The amount of the tax due on each square or lot. Fifth. The period for which the same shall be due; and, Sixth. The aggregate amount of taxes due on all real property assessed in the name of the same person. when a whois Sec. 155. In cases where a whole square is assessed to the same per- ¤q¤¤r¤ i¤ sensed son, although divided into lots, it may be assessed and advertised as if the same was not divided. Sale not to be Sec. 156. No sale of real property for taxes shall be impaired or void  of the lawful owner, or by reason of the amount of taxes due thereon 1*****- not being correctly stated, if the same shall be duly advertised according to the provisions of the two preceding sections. Any part or lots Sec. 157. In cases where a number of lots are assessed to the same ¤¤:;¤¤*>d ¤¤¤·Y N person, it shall be lawful for the proper authorities to sell one or more Ibid., s. 4, p. 76. vide for the sale of any part of alot for the taxes and expenses due on that or other lots assessed to the same person, as may appear expedient, according to such rules and regulations as may be prescribed by law. When sale not SEO. 158. In all cases of sales of real property ior taxes due in the ¤<=¤°¤l¤;¤L¢ tg MM city of Washington, where such sale shall not have been made accordf,;":;}‘;mfe'Q_ '"“Y ing to law, and void, it shall be lawful for the proper authorities, on the —-e-——— application of the purchaser, or other person entitled under him," to Iblda ¤· 3:1)- 76- refund and pay to such person the amount paid by him on account of such purchase, and also the subsequent taxes accrued and paid on the same property. Be-assessmeutin Sec. 159. In the cases provided for by the preceding section, it shall •¤¤h <>¤¤¤¤· be lawful for the proper authorities to re-assess the amount of taxes so 1',,,_‘d_" ‘— refunded on the property on which the same accrued, which shall be collected in the manner provided by law for the collection of other taxes at any time after such re-assessment shall have been made. Purchasertopny Sec. 160. The purchaser of any property sold for taxes shall pay at .l1im, with the amount of the expenses of sale. 15 May, 1820, c. 104, s. 10, v. 3, p. 589. Residue, wh sn Sec. 161. The purchaser shall pay the residue of the purchase-money P°¥°"*°· within ten days after the expiration of two years from the day of sale Ibm. to the collector of taxes, or other oilleer authorized to receive the same.
 * ¤•P¤€¤‘¢d 0* *0*1 i¤ by reason of such property not being assessed or advertised in the name
 * °1.;_____ of them for the taxes and expenses due on the whole; and also to pro-
 * ';*;:,:_“d °*P°¤°°¤ the time of sale, the amount of taxes duc on the property purchased by