Page:United States Statutes at Large Volume 18 Part 2a.djvu/26

 COLLECTION OF TAXES. 2] District, which conveyance shall be effectual to convey the title, the re- 115, S- 11, v<>14. 1>- quirements of law having been complied with. 77- tit ’I&"·’ ’l’fJ· °· Sec. 182. Wliene\‘er any real property has been sold for taxes, the é•¤rl>1¤¤i¤¥0b¤D¤id amount received therefor over and above the tax, cost, and charges due *° f°"”‘°‘ °"""· upon the same, shall be paid over, on application, to the original owner Ys Llfryjsizldc. of the property. 195, s. 12, v. 4, p. 77. Sec. 183. Where the payment of any taxes shall be made or enforced When taxes are against any tenant, 1t shall not be lawful for the owner of the property PW} by °"“f°"“d to recover of the tenant any rent; but the same shall remain in his posses- ..°g.°1."_..°° t°"..._”°' sion a lien for the debt, until such time as the rent accruing shall have Ibid-»¤·13»P-77- discharged the same; and the tenant shall be entitled to charge twenty- tive per centum against the landlord, on the amount of the taxes so paid or enforced against him, except where he may have been previously in arrears for his rent. 1N THAT 1>0BTIoN OF THE DISTRICT NOT INCLUDED IN WASHINGTON AND GEORGETOWN. Sec. 184. Reahproperty in the District outside of the limits of Wash- Real property in ington and Georgetown, on which one yea1·’s taxes shall be due and D*°“iF'* °“°"d° °f unpaid, or so much thereof, not less than one acre, where the property  ,:2; on which the tax has accrued is not less than that quantity, as may be be sgld ror thxés, necessary to pay such taxes, with all legal costs and charges arising when. ‘ thereon, may be sold at public sale, to satisfy such taxes and cx[1enses.1 2, s. , v. 14, p. 15. Sec. 185. Public notice shall be given of the time and place of sale _Notioo, how by advertising once a week for eight successive weeks in some news- €‘V°“· paper published in the city of Washington, in which advertisement Ibm_ shall be given a sufficient and deiinite description of the property  e- lected for sale, the name of the person to whom the same is assessed, and the aggregate amount of taxes due thereon. Sec. 186. No sale shall be made of any improved property in pur- Reulpropertynot nuance of the two preceding sections, whereon there is personal prop- te b° 5**1*1 "h°¤ erty of sufficient value to pay the taxes, nor of such improved property §’s°:,°£ci°n{_'°p°’°Y whereon there is not such personal property, until the proper officer —-T-— has tiled a sworn return according to law that there is no such personal mdproperty, which return shall be prima-facie proof of that tact. Sec. 187. All sales of real property for taxes authorized by the three _ To what provispreceding sections shall be made in accordance with, and subject to the Egg: Bum *1** *1*]** provisions of, sections one hundred and sixty to one hundred and sixty- ·[...;..__.t uiuc inclusive, and sections one hundred and seventy-one and one hun- ibid., ss. 1, 2, pp. fired and- seventy-two, in the same manner as sales of real property for 21;k2m 1820 c taxes in the city of Washington are authorized to be made under thc m4,s_,_1g,’ 11,`»I3; provisions of said sections. pp. 589, 590; 17 May, 1848, c. 42,s.7, v. 9, pp. 227, 228. Sec. 188. The proper officer shall have authority to collect any tax ,_D1¤tr<=¤¤s¤<1¤¤1¤ lawfully imposed by the legislative assembly, by distress and sale of the gnyP'}:g:f’fna({’;_°P‘ goods and chattels of the person chargeable therewith, wherever the 4; Same may be found in the District out of the limits of Washington and Q1? Jug', 181;*;. ¤- Georgetown; but no such sale shall be made_ unless ten days’prev1ous 2,6: ”· · "· ¤ P· notice thereof be given in some newspaper printed in the city ot Washin ton. géno. 189. Whenever the owner or keeper of any dog neglects or re- _ Dogsmiro hiued fuses to pay the tax thereon, it shall be the duty of the proper officer 11 mx Mt p·~¤d- ior the collection of taxes in such part of the District to kill, or cause 25 July, 1864, ,,_ to be killed, every such dog. ig, s. 5, v. 13, p.