Page:United States Statutes at Large Volume 19.djvu/110

 84 FORTYFOUBTH CONGRESS. Sess. I. Ch. 180. 1876. property as aforesaid shall have been brought to auction. Immediately Cm,,,c,,,,,,, of after the close of the sale, upon payment of the purchase money he shall sale. issue to the purchaser a certificate of sale; and it the property shall not R6 d Gm D ¢_i<>y¤ be redeemed by the owner thereof' within two years from the day of sale, “if,‘*' f"`1° *° mdb by payment to the collector of said District for the use of the legal holder _ W ua S' of the certificate of the amount for which it was sold at such sale, and Dwi- fifteen per oentum per annum thereon, a deed thereof shall be given by the Commissioners of the District, or their successors in office, to the purchaser at the tax sale, or the assignee of such certificate, which deed Effect of deed. shall be admitted and held to be prima facie evidence of a good and perfect title in fee simple to any property bought at any sale herein au- _ Pr i 0* I”`°°°°d‘ thorized, and all proceedings prior to said deed shall be presumed to have wife Hffjfmcd t° been regular until the contrary be proved: Provided, That no property wht,] pid not advertised as aforesaid shall be sold upon any bids not sufficient to meet sufficient ie pay the amounts of tax, penalty, and costs ; but in case the highest bid upon '¢=¤X» P€¤¤l*5·€*°· any property is not sufficient to meet the taxes, penalty, and costs there- . on, said property shall thereupon be bid off by the said Commissioners, ` or their successors in office, in the name of the District of Columbia , Redemption after and if within two years thereafter such property is not redeemed by the me *0 DiS¤·°*`C°l· owner or owners thereof, by the payment of the taxes, penalties and costs due at the time of the oder of the sale, and ten per oentum per annum thereon, a deed for said property shall be made to said District, as _Tim<>f<¤"f€d<=mP· in cases of individual purchasers: And provided also, That minors or OI? LQ;" °‘l m 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 purchase-money so paid therefor, with ten per oentum per annum interest thereon as aforesaid, and all taxes and assessments that have been paid thereon by the purchaser, or his assigns, between the day of sale and the period of such redemp ‘ tion, ten per oentum 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. Celieeters re- Sec. 6. That the collector of taxes immediately after he shall have Pgft of dP*°P°”*5’ made sale of any property as aforesaid, shall file with the comptroller a ‘;,§,"'S§§ *6,f’°P` written report, in which he shall give a statement of the property ’ advertised and the property sold, to whom it was assessed, the taxes due, to whom sold, the amount paid, the date of sale, the cost thereof} and the surplus, if any, and the lands so as aforesaid sold to the Dis- Surplus after trict. Any surplus remaining, after collection of taxes, penalties, and P?5’m°¤* °f °”·X°¤> costs on any real estate, shall be deposited by the collector of taxes to ° °‘ the credit of the surplus fund, to be paid to the owner or owners, or · their legal representatives, in the same manner as other payments made by the District of Columbia. D,,,m,,,,w,~g00d,,, SEO. 7. That when the installment of one-half of the taxes on personal etc:, for taxes, property so as aforesaid due and payable before the first day of December, eighteen hundred and seventy-six, shall not be paid before said date, or when the remaining installment shall not be paid before the first day of June, eighteen hundred and seventy-seven, 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 tax, 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 for want of such goods and Levy 011 l¤¤d¤ chattels said collector may levy upon and sell at auction in like manner f°" t‘”"’“· °°"· the estate and interest of such person, firm, association or corporation in any parcel of land in said District, and in that case the proceedings