Page:United States Statutes at Large Volume 50 Part 1.djvu/699

 674 Publi c sale of pro p- erty: Report of, to be made. Disposition of sur- plus above taxes, etc. Surrender of dis- train ed pro perty to collector unless sub- ject t o an at tachme nt, etc. Lia bil ity for fa ilur e. Exhibition of evi- dence or statements. Penalty for viola- tio n. Certificates of de- linquent personal tax ; filing ; force of. Enforcement. 75m CONGRESS, 1sT SESSION-OH. 690-AUGUST 17, 1937 for the payment of the sum due with interest and penalties thereon and the costs that may accrue and the collector of taxes shall im- mediately proceed to advertise the same by public notice to be posted in the office of said collector and by advertisement three times in one week in one or more daily newspapers in said District, stating the time when and the place where such property shall be sold, the last publication to be at least six days before the date of sale and if the said taxes, with interest and penalties thereon, and the costs and expenses which shall have accrued thereon, shall not be paid before the date fixed for such sale, which shall not be less than ten days after said levy or taking of said property, the collector shall proceed to sell at public auction such property or interest therein or so much thereof as may be needed to pay such taxes, interest, penalties, and accrued costs and expenses of such distraint and sale. Said collector shall report in detail in writing every distraint and sale of personal property to the Commissioners of the District of Columbia, and his accounts in respect of every such distraint or sale shall forthwith be submi tted to the a uditor of the District of C olumbia and s hall be audited by him. Any surplus resulting from such sale over and abo ve suc h taxes, inter est, p enaltie s, cost s, and expens es shal l be p aid into the Treasury of the United States to the credit of the District of Colu mbia, and upo n being claime d by the owne r or owners of the property aforesaid shall be paid to him or them by the accounting offi cers of said Distric t upon the ce rtifica te of t he col lector of taxe s stating in full the amount of such excess. SEC. 3. Any person in possession of property or rights to property subject to distraint upon which a levy has been made shall, upon demand by the collector, or the person designated by him, surrender such property or rights to such collector or the person designated by him, unless such property or right is at the time of such demand subject to an attachment or execution under any judicial process. SEC. 4. Any person who fails or refuses so to surrender any of such property or rights shall be liable in his own person and estate to the District of Columbia in a sum equal to the value of the prop- erty or rights not so surrendered, but not exceeding the amount of the taxes including interest and penalties for the collection of which such levy has been made, together with costs and interest thereon, from the date of such levy. SEC. 5. All persons and officers of companies and corporations are required, on demand of the collector, or the person designated by him, about to distrain or having distrained on any property or rights of property, to exhibit all books containing evidence or statements relating to the subject of distraint or the property or rights of prop- erty liable to distraint for the tax due. A violation of this section shall be punished by a fine of not exceeding $500 or by imprisonment not e xceedin g thir ty days, or bo th, in a pros ecution filed in the police court of the District of Columbia by the corporation counsel of the District in the name of the District of Columbia. SEC. 6. In case of the neglect or refusal of any person to pay a perso nal-pr operty tax within ten d ays af ter n otice and de mand, the collecto r of taxes or the person d esignated by h im, inay file a certificate of such delinquent personal tax with the clerk of the District Cou rt of the Uni ted States fo r the District of Columbia, which certificate from the date of its filing shall have the force and effect, as against the delinquent person named in such certifi- cate, of the lien created by a judgment granted by said court, which lien shall remain in force and effect until the taxes set forth in said certificate, with interest and penalties thereon, shall be paid and said lien may be enforced by a bill in equity filed in said court.