lections, make an aggregate of the amount so collected, and furnish to the comptroller a copy thereof. It shall be the duty of the collector to keep in his office account books, in which shall be entered: First, the dates of payment of all taxes; second, the amounts paid; third, the names of the persons by whom payment has been made; fourth, the years paid for; fifth, the property paid on; and sixth, the names of the persons to whom assessed. His books shall at all times be open to the inspection of the comptroller or any other officer who may be authorized by the Gov-, ernor to examine the same.

SEC. 2. And be it further enacted, That it shall be the duty of the collector of taxes to make out an account of the taxes due by each and every person on real property, in which shall be stated the number of the square and lot, or part of lot, with the assessment value thereof; also the assessment value of the improvements on which such tax is due, together with the aggregate amount of taxes due thereon. Immediately after the levy of taxes said collector shall transmit to each person whose name shall appear on the tax list a statement, as aforesaid, of the taxes due by him, with the notification that unless they shall be paid on or before the expiration of ninety days from the date of such notice, the said collector will proceed to enforce the collection of the same by due process of law, as hereinafter provided.

Books.

Tax lists

Notice to tax

payers.

List of unpaid

taxes.

SEC. 3. And be it further enacted, That the collector of taxes shall, within sixty days after the expiration of the ninety days prescribed in the foregoing section, prepare a complete list of all real property in arrears, and publish Publication. such list twice a week, for four successive weeks, in the regular issues of some newspaper published in the District of Columbia, and designated by the Governor, giving notice that if the said taxes due, together with the cost that may have accrued thereon, shall not be paid prior to the day named for the sale, the property will be sold by the said collector at public auction to the highest bidder. Upon the day specified in such advertisement the collector shall proceed to sell any and all property upon which such taxes remain unpaid, and continue to sell the same from day to day, until all the real property in arrears, as aforesaid, shall have been brought to auction. Immediately after the close of the sale the collector shall, upon

Tax zales.

payment of the purchase money, issue to the purchaser a certificate of sale, and if the property shall not be redeemed by the owner thereof, within one year from the date of sale, by the payment of the amount for which it was sold at such sale, and fifteen per centum per annum thereon, a deed therefor, countersigned by the secretary of the District of Columbia, and having affixed the seal of said District, shall be given by the Governor to the purchaser at the tax sale, which deed shall be deemed and held to be a good and perfect title in fee-simple to any property bought at any sale herein authorized. In case any of the prop erty advertised as aforesaid shall not be sold to any person or persons, for want of bids sufficient to meet the amount of taxes and costs due thereon, it shall be lawful for, and is hereby made the duty of, the comptroller to purchase chase, where is the same, for such an amount not exceeding the taxes and pay taxes and costs. Costs due thereon, for and on behalf of the District of Co

Comptroller to pur

are insufficient to

plicable to taxes due

town, and county of

Washington.

Proviso.

to redeem upon conditions.

lumbia; and if, within one year thereafter, such property is not redeemed by the owner or owners thereof, by the payment of the taxes and costs due at the time of the sale, and ten per centum per annum thereon, a deed shall be given, as hereinbefore provided, to the District of Columbia, and thereafter the title to the same shall rest in the said District, as in cases of individual purchase; and This section ap- the provisions of this section shall be, and are hereby, Washington, George made applicable to all taxes on real property that may now be in arrears to the cities of Washington and Georgetown and the county of Washington: Provided, That Minors, mort- minors, mortgagees, or others having equitable interests gagees, &c., allowed in real estate, and which may have been sold for taxes, as aforesaid, shall be allowed one year after such minor's coming to or being of full age, or after such mortgage[e] or others having equitable interests obtaining possession of, or a decree for, the sale of such property, to redeem the property so sold from the purchaser or purchasers, his, her, or their heirs or assigns, on the payment of the amount of purchase money so paid therefor, with ten per centum per annum interest thereon, as aforesaid, and all taxes that have been paid thereon by the purchaser, or his assigns, between the day of sales and the period of such redemption, with ten per centum per annum interest on the amount of such taxes, and also the value of improvements which may have been made or erected on such

Sale not to be void for non-compliance

Proviso.

property by the purchaser, or his assigns, while the same was in his, her, or their possession. No sale of real estate provided for in this act shall be rendered void by the fail- with provisions of ure or neglect to comply with any of the provisions herein this section. contained: Provided further, That the required public notice shall have been given of the time and place of sale. And in case of erroneous payment of taxes the said collector shall furnish a certificate of the same to the person interested, who shall be reimbursed by a warrant, in the manner in which other claims are paid.

any.

Report of sales.

SEC. 4. And be it further enacted, That the collector of taxes, immediately after he shall have made sale of any property as aforesaid, shall file with the comptroller a written report, in which he shall give a statement of the property sold, to whom it is assessed, the taxes due, for what years, to whom sold, the amount paid, the date of sale, the cost thereof, and the surplus, if SEC. 5. And be it further enacted, That whenever, after Tax sales of perthe expiration of ninety days from the levy thereof, any taxes shall remain due upon personal property, the collector of taxes shall, after ten days' public notice thereof, seize and sell the same at public auction, or so much thereof as may be necessary to pay said taxes and the costs of sale, and no part of said personal property shall be exempt from sale: Provided, That taxes levied on personal property shall not be advertised.

sonal property.

Proviso.

Surplus, after paying taxes and costs,

DEC. 6. And be it further enacted, That any surplus remaining after the collection of taxes and costs on any to go to owner. real or personal property shall be deposited by the collector of taxes to the credit of the surplus fund, to be paid to the owner or owners, or their legal representatives, in the same manner as other payments made by the District of Columbia.

Compensation of

SEC. 7. And be it further enacted, That the collector of taxes shall receive an annual compensation of five thou- collector. sand dollars, and that before entering upon his duties he shall execute a bond in the sum of one hundred thousand dollars, with sufficient surety or sureties, to be approved by the Governor, conditioned for the faithful performance of the duties of his office.

SEC. 8. And be it further enacted, That the deputy collector of taxes shall perform such duties as the collector of taxes may prescribe; and in case of temporary disability

Bond.

Deputy collectors.

Duties.

Compensation.

Bond.

Treasurer.

Duties.

Salary.

Bond.

Auditor.

Duties.

of the said collector, from sickness or other causes, the Governor shall designate one of said deputy collectors, who shall act in the capacity of collector during the continuance of such temporary disability, and no longer. The deputy collectors shall each receive an annual compensation of two thousand dollars, and execute a bond in the sum of thirty thousand dollars, with sufficient surety or sureties, to be approved by the Governor, conditional for the faithful performance of the duties of their offices; and for the acts of the deputy who may at any time act as collector, his sureties, as well as those of the collector, shall be responsible.

SEC. 9. And be it further enacted, That the treasurer of the District of Columbia shall receive daily from the collector of taxes all moneys which may be paid to said collector, giving receipts in duplicate therefor, one of which' shall be retained by the collector of taxes and the other to be transmitted to the comptroller. Upon the deposit of a license fee with the treasurer he shall issue a certificate thereof to the register; he shall keep an exact account of all moneys received by him, and of the payments which from time to time he may make; he shall daily deposit, in the designated depository of the District of Columbia, all moneys received from the collector of taxes, or from any other source, and shall receive therefor receipts in dupli. cates, one of which shall be filed in his office and the other in the office of the comptroller, and a record thereof made in each office; said records shall be compared weekly by the auditor and comptroller with the weekly statement hereby required to be furnished by the depository of the District of Columbia; and the result of such examination shall immediately thereafter be reported to the Governor by said auditor and comptroller. All payments shall be made by the treasurer upon the comptroller's warrants, countersigned by the auditor. The treasurer shall each week submit to the Governor a report of the condition of the finances of the District. The salary of the treasurer shall be three thousand dollars per annum, and he shall give bond, to be approved by the Governor, in the sum of one hundred thousand dollars, conditioned for the faithful performance of his duties.

SEC. 10. And be it further enacted, That it shall be the duty of the auditor of the District of Columbia to audit

all accounts against the said District, and also to compare all accounts against the cities of Washington and Georgetown and the county of Washington created prior to the first day of June, eighteen hundred and seventy-one, and if found correct upon comparison with the appropriations made therefor by the Legislative Assembly, and the report of the special commission to audit said claims, a copy of which shall be filed with the auditor by said commission, to approve and certify the same. He shall keep a record of all bills certified by him, their amounts, the appropriation to which they are chargeable, and the date of approval. He shall retain in his office the originals of all contracts and agreements not otherwise provided for. He shall also examine and audit all accounts, not otherwise provided for in this act, and certify the amount of the same to the comptroller. He shall countersign all warrants drawn by the comptroller if, upon comparison with the amount certified by him, he shall find the same correet, and shall give bond, to be approved by the Governor, in the sum of twenty thousand dollars, conditioned for the faithful discharge of the duties of his office. He shall receive an annual compensation of three thousand dollars. The deputy auditor shall perform such duties as the auditor may prescribe, and in case of temporary disability of said auditor, from sickness or other cause, he shall act in the capacity of auditor during the continuance of such temporary disability, and no longer, and shall receive an annual compensation of two thousand dollars, and shall give bond, to be approved by the Governor, in the sum of fifteen thousand dollars, conditioned for the faithful discharge of the duties of his office.

SEC. 11. And be it further enacted, That it shall be the duty of the comptroller of the District of Columbia to keep an exact and accurate account of all appropriations made by the Legislative Assembly, and of bonds, stocks, and certificates of indebtedness issued by said District. He shall receive and file in his office a transcript of all assessments of taxes upon real estate and personal property in the District of Columbia so soon as the list shall have been made by the superintendent of assessments and taxes. He shall each year prepare from such transcript an aggregate of the amount of taxes levied, and shall compare the same with the assessment lists and the tax-book

Bond.

Compensation.

Deputy auditor.
Duties,

Compensation.

Bond.

Comptroller.

Duties.