Page:United States Statutes at Large Volume 19.djvu/425

 FOBTY-FOURTH CON GBESS. Sess. II. Ch. 117. 1877. 399 plus resulting from such sale shall be paid into the treasury of the Dis- €¤¤p1¤¤ rrocwlstrict, and, upon being claimed by the 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 EX.,m,,t;0uS_ be the following and no other, namely : First, the Corcoran Art Building, free public library buildings, churches, the Soldiers’ Home, and grounds actually occupied by such buildings; secondly, houses for the reformation of offenders, almshouses, buildings belonging to institutions of purely public charity, conducted without charge to inmates, profit, or income; 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 absolutely required and actually used for its legitimate purpose and none other, or 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 laws of the United States; fourthly, personal property not in said District and taxed elsewhere, but owned by persons domiciled in said District; fifthly, personal property not held for sale and not over the value of five hundred dollars. Sec. 9 That from the assessed value of the credits only of any per- Dcrllgctio ¤¤ of _ son there shall be deducted the amount of any valid and bona-lide debt d°b'°“ *"°"‘ °*`°"‘*"· 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 same being established by the affidavit of such person claimin g deduction as hereinafter provided. Sec. 10 That the Commissioners of said District or their successors Blank scliudnlos in office shall cause to be prepared a printed blank schedule of personal of r<¤rS<>¤=¤l 1>*‘<>r>~ property, including bonds, deeds of trust, mortgages, credits, and other °”“>’· choses in action or possession owned or held in trust orotherwise subject to taxation under theprovisions of this act, together with deductions claimed for exemptions or debts, to which shall be appended an aiiidavit in blank, setting forth that the foregoin g presentsa full and true statementof all the personal property, bonds, deeds of trust, mortgages credits, and all other choses in action or possession, together with the amount of indebtedness on ‘ account of which deductions are claimed, and the kind of property claimed as exempt, under which class of exemptions, and that the property claimed as exempt under the lifth clause does not exceed in value five hundred _ dollars. And when said schedule is ready for delivery, notice thereof N¤¤*¤<> Qi; ¤<‘h¢*<*· shall be given by the assessors by advertisement for six successive secu- "l“” *‘d"°""S"‘1‘ lar days, in one or more of the daily papers published in said District, and a copy of said schedule shall be delivered to any citizen applying therefor at the office of said assessors. Every person, corporation, or Filling up and firm in said District liable to taxation hereunder, and every executor, “"K*"°ml€-’ *° °°*’°*" administrator, guardian, or t1 ustee holding property in trust liable to “ “°‘ taxation hereunder, shall, within iorty five days after the first publicat tion of said advertisement as aforesaid, till up the proper blanks in said schedule with a full and true statement in this section above required, ` and make and sign an affidavit to the truth thereof as aforesaid before one of the said assessors, who is hereby authorized to administer such oath without charge, or before any person authorized by law to administer oaths; and the address in the District of the aihdavit shall in each case be given below his signature, and thereupon any one of said assess- ,*}“*”§S’“*’¤* *’ “ ors shall assess said property at its fair cash value, and enter the same °° we "' in the columns upon said blank to be provided for that purpose, and the _ amount thus ascertained after making the deductions provided for in l this act shall be entered upon the books for taxation: Provided, That if €`=gl¤;¤¤ be "***l*° any person, firm or corporation, administrator, executor, guardian, or “° “ " °‘ trustee, shall fail to make for forty five days after the hrst advertisement of the notice above required, and deliver to the assessors or one of them, the schedule of his or its said property held in trust or otherwise,