Page:United States Statutes at Large Volume 18 Part 3.djvu/532

 502 FORTY-THIRD CONGRESS. Sess. II. Ch. 162. 1875. such part or parcel of land, to be dealt with und collected in the manner presoribed by law. Tax-list. Sec. 5. That it shell be the duty of the collector of taxes in said District to prepare ai complete list of all taxes, on rea.] property upon which the same are assessed, in 8•l`I‘€B1'S on the first dey of May, eighteen hun- Advomsmont of dyed and seventy-six; and he shall, within ten days thereafter, publish tux-list. the same, with anotice of sale, in the regular issue of e daily newspaper published in said District, to be designated by the commissioners of the District or their successors in office as hereinafter provided, once a, week for three successive weeks, giving notice that if said taxes due together with the penalties and costs that may have accrued thereon, shell not be paid prior to the dey named for sale, the property will be sold by the said collector at public auction, at the south front of the courthouse in the city of Washington on the second Tuesday ofJu11e following, beside fm- taxes. tween the hours of ten o’clock, A. M. and four o’oloek, P. M. of said dey to the highest bidder or bidders. Upon the day specified aforesaid the collector shall proceed to sell any and all property upon which such taxes remain unpaid, and continue to sell the same every day until all the real property as aforesaid shall have been brought toeuotiou. Immediately 'after the close of the sole, upon payment of the purchase-money he shall issue to the purchaser or certificate of sale ; and if tho property shall not be redeemed by the owner thereof within two years from the dey ofsztle, by payment to the collector of said District, for the use of the legsl holder of the ocrtitlcate of the amount for which it was sold at such sale, D ee d to p u r- and fifteen per centum per annum thereon, e deed thereof shall be given ¤b¤¤¤r- by the commissioners of the District, or their successors in ot1iee,to the purchaser at the tax-sale, or the assignee of snob certitieate, which deed slmll be admitted and held to be u good and perfect title in fee-simple Amount of bm to any property bought at any sale herein authorized: Provided, Thnt ,,,q“i,m,_ no property advertised as aforesaid shall be sold upon any bids not sufficient to meet the amounts of mx, penalty, and costs; but in case the highest bid upon any property is not sufficient to meet the taxes, penalty, and costs thereon, said property shall thereupon be bid off by the said commissioners, or their successors in office, in the name of the District of Columbia; and if within two years thereafter such property is not redeemed by the owner or owners thereof, by the payment of the taxes, penalties, and costs due at the time of the offer of the sale, and ten per centum per annum thereon, a. deed for said property shall be made to P mms d said District, as in cases of individual purchasers: And provided also, 1,,,,,3 dis&b}}i'Qy_ “That minors or other persons under legal disability be allowed one year after such minors coming to, or being of, full age, or after the removal of such legal disability, to redeem the property so sold, or of which the title has, as aforesaid, become vested in the District of Columbia, from the purchaser or purchasers, his, her, or their heirs or assigns, or from the District of Columbia, on payment of the amount of purclmsemoney so paid therefor, with ten per centum per annum interest thereon as aforesaid, and all taxes andessessunents 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, and also the value of improvements which may have been made or erected on such property by the purchaser or by the District of Columbia, while the same was in his, her, or their, or its possession. Coummls, 8 _ SEO. 6. Tlmtthe oollectorof taxes, immedizmtoly after he shell have made port. sale of any property as atoresaid, shall me with the comptroller a. written report, in which he shall give a. statement of the property advertised uud the property sold, to whom it was assessed, the taxes due, to whom sold, the amount paid, the date of sale, the cost thereot, and the surplus, if any, and the lands so as aforesaid sold to the District;. Any Su,,,m_ surplus remaining, after collection of taxes, penalties, and costs on any real estate, shell be deposited by the collector of taxes to the credit of the surplus mud, to be paid lto the owner or owner, or their legal rep-