Page:United States Statutes at Large Volume 52.djvu/1243

 PUBLIC LAWS-CIL 702-JUNE 25, 1938 Interest rat 30 Stat. 250 633. Payment e etc. ,interest i 30 Stat. 250 633. Interest for legal holder e cate of sale. Applicatior tax sales he after. Uncollectib excluded as i Liability payer. Duties of a "the amount for which it was sold at such sale, exclusive of surplus, and twelve per centum per annum thereon," is hereby further e. amended to read as follows: "the amount for which it was sold at such sale, exclusive of surplus, and 1 per centum thereon for each month or part thereof,". (b) So much of said section 3 of said Act of February 28, 1898, as amended by the Act of July 1, 1902, as reads "by the payment of the taxes, penalties, and costs due at the time of the sale and that may have accrued after that date, and eight per centum per annum otaxes, thereon," is hereby further amended to read as follows: "by the payment of the taxes, penalties, and costs due at the time of the sale and that may have accrued after that date, and 1 per centum thereon for each month or part thereof,". (c) So much of said section 3 of said Act of February 28, 1898, as amended by the Act of July 1, 1902, as reads "the amount exclu- sive of surplus paid by the person or persons to whom such certificate was issued and twelve per centum per annum thereon," is further r use of amended to read as follows: "the amount exclusive of surplus paid ofcert- by the person or persons to whom such certificate was issued and 1 per centum thereon for each month or part thereof,". Mlt he- (d) These amendments shall apply only to tax sales held after the passage and approval of this Act, and said section 3 of the Act of February 28, 1898, as amended by the Act of July 1, 1902, shall remain in full force and effect as to all tax sales held prior to the passage and approval of this Act. l taes SEC. 10. The Commissioners of the District of Columbia are authorized to direct the collector of taxes of the District of Columbia to omit from his records as assets of the District of Columbia any and all taxes, real and personal, and all special assessments which the of ta- Commissioners may determine are uncollectible, but such determina- tion on the part of the Commissioners or the failure of the collector to carry such taxes on his records as assets shall not affect the liability of the taxpayer for the payment of said taxes. ssessor SEC. 11. On and after the date of the approval of this Act all records and accounts in any way relating or pertaining to the book- keeping, accounting, and collection of taxes and assessments now prepared by the assessor of the District of Columbia and now kept in the office of the collector of taxes of the District of Columbia shall " and i. be transferred to and kept in the office of the said assessor. The said blst. assessor shall hereafter be charged with the duties heretofore required of the collector of taxes in relation to the preparation and issuance of tax bills and bills for special taxes and assessments, the preparation for public inspection of lists of all real estate in the District of Columbia heretofore sold or which may hereafter be sold for the nonpayment of any general or special taxes or assessments, the furnishing of certified statements over his hand and official seal of all taxes and assessments general and special that may be due at elinquent the time of making the said certificate, and the preparation of the lists of taxes on real property in said District subject to taxation on which taxes are levied and in arrears on the 1st day of July in each erty tax year. Hereafter on or before September 1 of each year the assessor shall prepare and retain in his office tax accounts in such form as shall be prescribed by the Commissioners of the District showing the assessed owners, amount, description, and value of real property tax o- listed for taxation in the District of Columbia, and on or before April 1 of each year the assessor shall prepare and retain in his office personal tax accounts in such form as may be prescribed by the Com- missioners of the District showing the names and addresses of assessed owners, and the location and value of the property assessed. Approved, June 25, 1938, 5 p. m., E. S. T. Preparatioi suance of tax Lists of de taxes. Real prop accounts. Peronal courts. 1202 [52 STAT.
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