Page:United States Statutes at Large Volume 18 Part 3.djvu/533

 FORTY-THIRD CONGRESS. Sess. ll. GH. 162. lS75 503 rescntatives, in the same manner as other payments made by the District of Columbia. ‘ Sec. 7. That when the instalment of onehalf of the taxes on personal Dis tr aint of property so as aforesaid due and payable on or before the first day of g°°f’,*’· &°··*";’ PW October, eighteen hundred and seventy-five, shall not be paid on or °°“‘”`*”°p" y ml" before said date, or when the remaining instalment shall not he paid on or before the first day of April, eighteen hundred and seventy-six, then, and in either such event, the collector of taxes may distrain sufficient goods and chattels found within said District, and belonging to the person, persons, association, firm, or corporation, charged with such tux, to pay the taxes remaining due under the provisions of this law from such persons, firm, association, or corporation, together with the _ penalty thereon and the costs that may accrue; and thereupon said col- AdV°m¤°m°°*- lector shall immediately proceed to advertise the same, by public notices posted in front of the court-house 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 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 he not less than ten days after the taking of such property, the collector shall proceed S ,8 to sell, at public auction, in front of the court-house, to the highest bid- u " der, 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. The collector of taxes shall be allowed, for making such distress Colleotor’s {ees. and sale, the same fees as are now bylaw allowed to the marshal of said District for making levy and sale of property under execution. Said collector shall report in detail every such distress and sale, in writ- R°P"’*· ing, 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 he paid S“'P]“”· into the treasury of the District, aud, upon being claimed by the owner or owners of the goods and chattels, shall be paid to him. Sec. 8. That the property exempt trom taxation under this act shall Propertyexempt he the following and no other, namely: First, houses for the reforma- f'°‘“ °”°°‘°“· tion of offenders, aln1s=houses, buildings devoted to art or belonging to institutions of purely public charity; church buildings, and grounds actually occupied by such buildings; houses to improve the condition of seamen or soldiers; free public library buildings and cemeteries; secondly, the lands or grounds appurtenant to any said house or building, so far as reasonably needed and actually used for the convenient enjoy- ment of any said house or building for itsfi legitimate purpose and no other; but if any portion ofany said building, house, grounds, or cemetery so in terms excepted 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 the laws of the United States; iourthly, goods, chattels, and other personal property owned by persons domiciled in said District, but whose legal residence is out of said District, and which property is taxed elsewhere; fifthly, the stock (so far as the individual owner is concerned) of any corporation which is taxed on its capital in said District; sixthly, all property exempt by law from execution, including all libraries or books in use and not hold for sale, not over the value of five hundred dollars, and all household, store, shop, or office furniture, or tools, not held for sale, not over the value of five hundred dollars. _ Sec. 9. That from the assessed value of the credits only of any per- I lP€<l¤°**°¤ *`°* sou there shall be deducted the amount of any valid and bona-fide debt ‘ ° “‘ or debts, which any such person shall individually and absolutely owe,