Page:United States Statutes at Large Volume 19.djvu/423

 ronrvronirru condense. sees. n. on. 117. 1877. 397 of said tax-collector; and that if the taxes due together with the penalties and costs that may have accrued thereon, shall not be paid prior to the day named for sale, the property will be sold by the said collector at public auction at office of said collector in the city of Washington, on the second Tuesday of August following, and each day thereafter until all is sold, at a fixed hour, between the hours of ten o’clocl< in the forenoon,and four o’clock in the afternoon of said days to the highest bidder or bidders. The expenses of said E’*1*°¤S‘°** °*' advertising and the printing of said pamphlet shall be paid, by a  and w` charge of twenty cents for each lot or piece of property advertised. g` Upon the day specified aforesaid, the collector shall proceed to sell any S¤I°¤· and all property upon which such taxes remain unpaid, and continue to sell the same every secular day until all the real property as aforesaid shall have been brought to auction. Immediately after the close Certificates cr of the sale, upon payment of the purchase-money he shall issue to the MUS- purchaser a certihcate of sale, and if the property shall not be redeemed '1`i¤@<> for Y6 · by the owner thereof within two years from the day of sale by payment ‘l‘”“¥’°“’“· to the collector of said District for the use of the legal holder of the certificate of the amount for which it was sold at such sale, and fifteen percentum per annum thereon, a deed thereof shall be given by the Com- DML missioners of the District, or their successors in office, to the purchaser at the tax-sale or the assignee of such certificate, which deed shall be admitted and held to be prima facie evidence of a good and perfect title, P1‘l*¤=¤·f{¤¢l<> <>V*· in fee simple to any property bought at any sale herein authorized ; and "“"°° "f “‘“"· all proceedings prior to said deed shall be presumed to have been regular until the contrary be proved; Provided, That no property advertised Mi¤i¤¤¤L¤ P1‘i¢*>· as aforesaid shall be sold upon any bids not sufficient to meet the amounts of tax 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 Commis- Property bid in. sioners or their successors in office, in the name of the District of Columbia; but the property so bid off', shall not be exempted from san gullicct, to assessment and taxation, but shall be assessed and taxed as other prop- tax. erty; and if within two years thereafter such property is not redeemed Bm in equity w by the owner or owners thereof, by the payment of the taxes penalties enforce lien on nnand costs due at the time of the offer of the sale, and that may have *¤d<><*’¤>**’· accrued after that date and ten per centum per annum thereon, or if any property two years after having been so bid off at any sale whatever in the name of said District, under this or any other law, and whether heretofore or hereafter made is not or has not been so redeemed as aforesaid, then the Commissioners of the District or their successors in office shall, in the name and on behalf of the District of Columbia apply to the supreme court of said District sitting in equity for the purpose of enforcing the lien acquired as aforesaid by said District on the property aforesaid, and until such judicial proceedings shall be had the ·Right to rcdcein property so as aforesaid sold for taxes, and bid off in the name of the :1*11 1>¤>‘*¤*>d*¤s¤ District, either at any sale heretofore made or at any sale hereafter to ’“‘ ‘ be made, may be redeemed by the owner thereof by the payment of the taxes and all legal penalties and costs thereon. Upon proof of the failure of the owner or owners of the property to Decree {cr calc. redeem it as provided by law, unless it shall be shown by the defendant or defendants that the sale for taxes was irregular and void, the court shall, without unnecessary delay, giving these cases precedence over cur- Prcc<>d¤¤c<> of rent business, decree the sale of said property to satisfy the taxes, penal- “’·X‘°a“S· ties, costs, and interest due to the government of the District of Columbia; and the costs of sui; and said sale shall be had in the same manner as sale nndcr ac - A of foreclosures, mortgages, or trust-deeds in said court. No sale shall uw- ` be made, unless by express order of the court, for an amount less than Minnnnm price. the aggregate of said taxes penalties, costs, and interest. Any surplus Surplus proceeds received from said sale over said aggregate and the costs of the court, including the commnsion of the trustee, shall be paid to the person in equity entitled to receive it; and, on confirmation of the sale, the court