Page:United States Statutes at Large Volume 19.djvu/427

 » FORTY-FOURTH CONGRESS. SEss.*II. Ch. 117. 1877. 401 into the District for sale by auction, a tax of one and one half per eentum shall be paid to the collector of the District; and; it shall be A¤¤ti¤¤¤¤r’¤ the duty of the auctioneer making such sales to deduct the said tax d“‘5’· from the gross proceeds of each and every sale so made by him at the close of each days sale and pay the same to the said collector; and when goods are so brought into the District to be otherwise dis- G<><>¤sh¤ posed of than at auction, and in a place of business temporarily oc-  Sid? “‘ 1E°g'i’*?‘ _ cupied for their sale, then before it shall be lawful to make any sales ,,,,,*3 ‘°'°°° W"` whatever, the owner of said goods shall notify the board of assessors who shall assess the entire stock to be sold, at its fair cash value, and the_owner thereof shall pay to the collector of the District a tax of one and one half per centum on such assessed value, and shall receive a receipt therefor, which receipt shall be his permit to proceed with the sale _ of the goods; and any auctioneer or owner of goods who shall violate A“°*‘° “$"{_’t.°‘ the provisions of this section, or any part thereof shall be fined in the €Q;,’;Q,{,0`Q_° ‘° mg police court of said District, on information filed therein, in the name of the District of Columbia, in the manner used for breach of municipal ordinances and laws, not less than one hundred dollars and not more than one thousand dollars. _ Said assessors shall, between the first day of September, eighteen Equalization of hundred and seventy seven, and the first day of - October eighteen ”“°'“m°“*“· hundred and seventy seven, hold daily sessions for the purpose of equalizing the assessments theretofore made by them, and for the purpose of hearing and determining any and all appeals from the valuations theretofbre made by them. Each assessor shall, at the meetings of the assessors as aforesaid, make full and detailed reports of his acts as such assessor. And during said periodthey shall have power to revise assessments theretofore made by them or any of them, or by their predecessors in office, appointed under the act of March third, l875· ch-}62» eighteen hundred, and seventy-five, by either justly increasing or justly 15 Sm" **01* diminishing any particular assessment. Upon the assessment so as aforesaid made and finally revised, the tax hereinbcfore provided for shall be levied, and the collector of taxes shall be in readiness to receive pay- ment of the same on and after the first day of November, eighteen hundred and seventy seven. Said assessors, before entering upon A¤¤<>¤¤<>r’¤ <>¤t1¤· their duties, shall respectively take or subscribe an oath or affirmation, before any officer authorized to administer oaths or aiiirmations in said District, to faithfully discharge the duties of their said office: which oaths when taken shall be certified by the persons before whom the same shall have been taken, and shall be filed with the Commissioners of the District. In case the assessors shall fail to complete any of the Htf¤°P*°"¤u*° *5* duties in this act to be by them performed within the time provided Q",&HQ}°'m°“ °"° ’ therefor, the taxation provided by this act shall not by reason thereof - be invalid; but such assessors shall proceed with all reasonable diligence to complete such duties, and their acts shall be valid as if performed within the time fixed therefor Sec. 13. That the treasurer of the District, upon receiving any moneys, D e_po sit and shall forthwith deposit the same in the Treasury of the United States; dmwing °f ”*°“‘ and said moneys thus deposited shall be drawn from the Treasury of °y°‘ the United States only in such sums and at such times as the same shall be actually required, and only for the expendituresuauthorized by law, and only upon warrants of the accounting-oflicersfif the District, and issued under the direction of the Commissioners of the District, or their- successors-iiioffice. ‘ . Sec. 14. That the twenty-third section of the act of the legislative Incense act or assemhlypof the District of Columbia, entitled "An act imposing a i;¤a¤¤1¤¤¤v¤Mgg¤¤m· license on trades, business, and professions practiced or carried on in pm}; mw in the District of Columbia," approved August twenty-third eighteen hundred and seventy~one,- clause twenty of the twenty-first section of said act, and all other laws and acts, or parts thereof, inconsistent herewith, be, and the same are hereby, repealed. mx--;.