Page:United States Statutes at Large Volume 28.djvu/312

 FIFTY-THIRD CONGRESS. Sess. II. Ch. 287. 1894. 283 returned, as provided for in this Act: Prorizled, That the collection of *2*0}*****- taxes on real property and improvements thereon which will become ts1;s°?°ii¤:;»Znu;a89ti1i due and payable -in the month of November, eighteen hundred and M“Y· *8**5- ninety-four, be, and the same is hereby, suspended until the month of May in the year eighteen hundred and ninety-five, at which time said taxes shall be due and payable, and the collection thereof shall be Taxes an as whole enforced in all respects as provided under existing law for the collec- ’°“““°" ““°· tion of taxes on real property and improvements thereon, for the second half of the tax year ending June thirtieth, eighteen hundred and ninety-five: Provided further, That the Secretary of the Treasury Advances from is hereby authorized and directed to advance to the Commissioners of T’°“°‘“*’· the District of Columbia, out of any money in the Treasury not otherwise appropriated, such sums as may be necessary from time to time to meet their requisitions for the general expenses of the government of said District for the fiscal year eighteen hundred and ninety-five, Rsnniinnsssnsnt. and to reimburse the Treasury for the onehalf of said advances payable by said District out of the taxes collected, as herein provided for, in the month of May, eighteen hundred and ninety-five. And said 01¤rk fvf board- Commissioners arc hereby authorized and directed to appoint a clerk for said board of assistant assessors at a salary of one thousand two hundred dollars per annum; and said clerk shall also be the clerk for the board of equalization and review hereinafter provided for. Sec. 3. That real property shall be assessed and valued in the year Assessment svss-y eighteen hundred and ninety-six, and every third year thereafter, as °“`°° ’°"”‘ herein provided.' Sec. 4. That the Commissioners shall furnish each member of said nsss-.1 to iss nuboard of assistant assessors with the necessary maps and field books, '“°°°d'“"“* °°°‘ which shall contain an accurate list of each tract, together with a per- ‘ ‘ tinent description of the real property situate in the District of Columbia, and, as far as may be known, the owner thereof; and also such blanks, forms, books, surveys, and plats as may be necessary for a systematic statement of the property to be assessed, and shall also furnish ` the said board of assistant assessors with the necessary conveyance to _ — view said property for assessment. Upon the completion of the assess- ,,£°§2§{f,§§°§:,§§P’°‘ ment the said board of assistant assessors shall deposit with the assessor of the District of Columbia all maps, Held books, surveys, and plats, _ and all notes and memoranda thereof, and same shall be open to inspec· ‘ tion by any tax-payer of said District. Sec. 5. That the Commissioners of the District of Columbia are “"g“'°"°"’· hereby authorized and directed to make such rules and regulations touching the manner in which the real property shall be described in the assessments returned by the assessors as they may deem best. . SEO. 6. That said board of assistant assessors shall, from actual view b0;’gj¤¤¤i¤¤ ¤f ¤¤*¤ by and from the best sources of information in its reach, determine the ‘ value of each separate tract or lot of real property in the District of Columbia in lawful money, and shall separately estimate the value of all improvements on any tract or lot, and shall note the same in the proper iield book, which shall be carried out as part of the value of such tract or lot, and shall also return the dimensions of each tract or lot, and said assistant assessors shall also perform such other official duties as may be required of them by the Commissioners of the District of Columbia. mmm f In Sec. 7. That said board of assistant assessors shall, on or before the ,,_,,,,_ m__,§’,,,,,"§‘,,,,,,, first Monday of January, eighteen hundred and ninety-six, and every y¤¤¤¤- third year thereafter, make out and deliver to the assessor of the District of Columbia a return in tabular form, contained_ in a book to be furnished by the Commissioners, of the amount, description, and value 4 of the real property subject to be listed for taxation in the District of Columbia. . rsnsnv an neglect, Sec. 8. That any person who shall refuse or knowingly neglect to sis.· perform any duty enjoined on him by law, or who shall consent to_ or connive at any evasion of theprovisious of this Act shall, on conviction