Page:United States Statutes at Large Volume 32 Part 1.djvu/687

 FIFTYSEVENTH CONGRESS. Sess. I. Ch. 1352. 1902. 621 to the persons or corporations so assessed, who shall have a right of appeal within ten days from date of said notice. Ar:. 12. That when the taxes on personal property due and payable b,,D§,‘,§l§Qf “°" PM in each year shall not be paid on or before the first day of June, then and in that event the collector of taxes of the District of Columbia, or his deputy, may distrain sufficient goods and chattels found within the District of Columbia and belonging to the person, firm, association, corporation, company, administrator, executor, guardian, or trustee charged with such tax to pay the taxes remaining due, under the provisions of this law, from such person, firm, association, corporation, company, administrator, executor, guardian, or trustee, together with the penalty thereon and the costs that may accrue; and for want of aff'? °¤ ml P*’°P· such goods and chattels said collector of taxes may levy upon and sell ` at auction the estateand interest of such person, firm, association, corporation, comparhy, administrator, executor, guardian, or trustee in any parcel of an in said District; and in the case of the levy on any P’°°°°‘“”€”· estate or interest in land the proceedings subsequent to sale thereof shall be the same as now lprovided biy law in the case of sales for arrears of taxes against rea estate; an in the case of distraint of personal property or the levy upon real estate as aforesaid the collector of taxes s all immediately Hproceed to advertise the same by public notice to be posted in the office of said collector and b advertisement, three times within one week, in one or more of the daily newspa rs published in said District, stating the time when and the place wheire such property shall be sold, the last publication to be at least six days before the date of sale, and if the said taxes and enalty thereon, and the costs and expenses which shall have accrued thereon, shall not be paid before the da fixed for such sale, which shall not‘be less than ten days after said, levy or taking of said property, the collector S“l°“· shall proceed to sell at public auction in his office, to the highest bidder, such property, or so much thereof as may be needed to pay such taxes, penalty, and accrued costs and expenses of such distraint and sale. Said collector shall report in detail, in writing, every dis- R°*’°""" °°“°°”°”· traint and sale of personal property to the Commissioners of the District of Columbia or their successors in office, and his accounts in respect to eve such distraint or sale shall forthwith be submitted to the auditor of ltlie District of Columbia and be audited by him. Any surplus resulting from such sale over and above such taxes, costs, and expenses shall be paid into the Treasury and upon being claimed by the owner or owners of the goods and chattels aforesaid shall be paid to him or them upon the certificate of the collector of taxes stating in full the amount of such excess. · PAR. 13. That all taxes -levied under the foregoing provisions of this Dm 0* ¤·v¤¤¤¤¢· section shall be due, payable, and collectible at the same time and times as the general tax on real estate in said District, and-shall be subject *’*="¤l“°¤- to the same penalties for nonpayment thereof until distraint or sale as hereinbefore rovided. PAR. 14. Tlifat private banks or bankers not incorporated shall pay a *’**”**= **¤l¤· tax of five hundred dollars per annum. Every {person, firm, company, or association not incorporated having a place o business where credits are opened by the de sit or collection of moneiys or currency subject to be paid or remittedirpon draft, check, or or er, or where money is advanced or loaned on stocks, bonds, bullion, bills of exchange, or promissory notes, or where stocks, bonds, bills of exchange, or promissory notes ar·e r·eceived for discount or for sale, shall be regarded as a rivate bank or banker. _ TAR. 15. General brokers shall pay a tax of two hundred and fifty G°°°”“"°*°'* dollars per annum. Every person, firm, company, or association not incorporated (except insurance and real—estate brokers acting as such) that solicits business from the general public by advertisement or