Chapter CXXIX. *to amend an Act entitled “An Act to authorize the Corporation of Georgetown, to the District of Columbia, to lay and collect a Water Tax, and for other Purposes,” approved May twenty-one, eighteen hundred and sixty-two.* June 17, 1864.1862, ch. 82
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Chap. CXXIX.— An Act *to amend an Act entitled “An Act to authorize the Corporation of Georgetown, to the District of Columbia, to lay and collect a Water Tax, and for other Purposes,” approved May twenty-one, eighteen hundred and sixty-two.* June 17, 1864.1862, ch. 82.Vol. xii. p. 405. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, That in all cases in which anFront-foot water-tax on certain lots in Georgetown. original town lot in Georgetown, in the District of Columbia, entirely owned by the same person or persons, or any subdivision of an original lot separately owned, as aforesaid, shall be situated at the intersection of two streets, so as to bind or front on both, and in which both fronts would be liable to the front-foot tax authorized by the act entitled “An act to authorize the corporation of Georgetown, in the District of Columbia, to lay and collect a water-tax, and for other purposes,” approved May twenty-one, eighteen hundred and sixty-two, the said front-foot tax shall not be levied upon more than seventy-five feet of the two fronts of said lot or part of lot; and all beyond said number of feet shall be exempt therefrom: *Provided*, That, for the purpose of avoiding inequality and hardship in laying said tax, it shall be lawful for the said corporation ofFurther provisions.
Georgetown, in such cases, to make such further exemptions from said front-foot tax, either by general laws or in individual cases, as to them may seem just and proper. Sec. 2. *And be it further enacted*, That it shall be lawful for said corporationInstead of front-foot tax, a general special tax may be laid, &c. of Georgetown, in their discretion, instead of the front-foot tax aforesaid, to lay and collect annually a general special tax not to exceed one fifth of one per cent, per annum on all the assessable property in said town, for the purpose of defraying the cost of distributing water through said town from the mains or pipes of the Washington aqueduct, which tax shall be exclusively appropriated to said object, shall be collected in the same manner as the general tax of said town, and shall cease whenever the cost of said distribution shall have been fully paid: *Provided*, That allProviso. persons liable to pay said tax shall be credited on account of the same with all sums heretofore paid by them on account of said front-foot tax, levied in pursuance of the act to which this is an amendment. 134 THIRTY-EIGHTH CONGRESS.
Sess. I. Ch. 129, 130. 1864 Sec. 3. Act of 1862, ch. 82, § 3, repealed.*And be it further enacted*, That the third section of the act aforesaid be, and the same is hereby, repealed. Approved, June 17, 1864.