Page:United States Statutes at Large Volume 19.djvu/111

 FOBTYFOUBTH CONGRESS. Sess. I. Ch. 180. 1876. 85 as to such land subsequent to sale shall be the same as in the case of taxes against real estate, as in this act provided; and thereupon said ` collector shall immediately proceed to advertise the same, by public _A,;,,,,,;,,,,,,,,,,,,,; notices posted in front of the court house in the city of Washington and sale. in the ottiee 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 the place where such property shall be sold, the last publication to be at least six days before the day of ‘ sale; and it' 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 uxed for such sale, which shall be not less than ten days after the taking of such property, the collector $*1** shall proceed to sell, at public auction, in front of the court-house, to the highest bidder, such property, or so much thereof as may be suflicient 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 and sale, the same fees as are now by law allowed to the Foes. marshal of said District for making levy and sale of property under execution. Said collector shall report in detail every such distress and Report of dissule, in writing, to the Commissioners of the District, or their successors MSS ¤¤¤¤t¤<>f¤¤l¤¤- forthwith be submitted by him to the accounting-officers of the District and audited by them. Any surplus resulting from such sale shall be Surplus on dispaid into the treasury of the District, and, upon being claimed by the tross. . owner or owners of the goods and chattels, shall be paid to him. Sec. 8. That the property exempt from taxation under this act shall What property be the following and no other, namely: First, the Corcoran Art Build- °x°”‘P“°d· ing, free public library buildings, and churches and grounds actually occupied by such buildin gs; secondly, houses for the reformation of offenders, almshouses, buildings belonging to institutions of purely public charity, houses to improve the condition of seamen or soldiers, cemeteries dedicated and used solely for burial purposes and without private income or proiit ; but if any portion of any such building, house, grounds, or cemetery so in terms excepted is larger than is reasonably needed and actually used for its legitimate purpose and none other, or is used to secure arent orincome, or lor any business purpose, such portion of the same, or a sum equal invalue to such portion,shall betaxed 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; nfthly, all property exempt by law from execution, including all libraries or books in use and not held for sale, not over the value of (ive hundred dollars, and all household, store, shop, or office iurniture, or tools, not held for sale, not over the value of five hundred dollars. SEO. 9. That irom the assessed value of the credits only of any per- Deduction of son there shall be deducted the amount of any valid and bonariide debt d°‘>'¤¤ f¤‘°¤¤ ¢¤<>*W¤¤- ’or debts, which any such person shall individually and absolutely owe, in respect of which he has no remedy over against any other person, upon the sa me being established by the aihclavit of such person claiming deduction as hereinafter provided. Sec. 10. That the Commissioners of said District, or their successors Blnvk ¤¤h¤d¤l¤= in office, shall cause to be prepared a printed blank schedule of personal dt P°"°”"‘] pm!" property, including bonds, deeds of trust, mortgages, credits, and all H y' other choses in action or possession owned or held in trust or otherwise subject to taxation under the provisions of this act, together with deductions claimed, to which shall be appended an aihdavit in blank setting forth that the foregoing presents a full and true statement of all the personal property, bonds, deeds of trust, mortgages, credits, and all other choses in action or possession subject to taxation, together with the amount of indebtedness on account of which deductions are claimed;