Chapter CCXVI. to give certain Powers to the Levy Court of the County of Washington in the District of Columbia
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CHAP. CCXVI.— An Act to give certain Powers to the Levy Court of the County of Washington in the District of Columbia.July 23, 1866. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* That in addition to the existingCertain real property in the county of Washington may be sold for taxes. remedy by distress, for the recovery of taxes due to the levy court in the County of Washington, real property in said county, outside the corporate limits of Georgetown and Washington, on which one year’s taxes shall be due and unpaid, or so much thereof, not less than one acre, (where the property on which the tax has accrued is not less than that quantity,) as may be necessary to pay any such taxes, with all legal costs and charges arising thereon, may be sold at public sale, to satisfy such taxes and expenses, by the collector appointed by the levy court of said county: *Provided,* That public notice be given of the time and place ofNotice of time and place of sale; sale by advertising once a week for eight successive weeks in some newspaper published in the city of Washington, in which advertisement shall be given a sufficient and definite description of the property selected forto state what. sale, the name of the person to whom the same is assessed, and the aggregate amount of taxes due thereon.
The purchaser or purchasers ofPurchase-money how paid. any such property shall pay, at the time of such sale, the amount of taxes due on the property so purchased by him, her, or them, respectively, with the amount of the expenses of sale, and shall pay the residue of the purchase-money within ten days after the expiration of two years from the day of sale, to the collector or other officer of the levy court authorized to receive the same, and the amount of such residue shall be placed in the treasury of said levy court, subject to the order of the original proprietor or proprietors of the property sold, his, her, or their legal representatives; and the purchaser or purchasers of said property shall receive a titleWhen and how purchaser to receive title. thereto in fee simple, by deed, under the hand of the president of said levy court and its seal, which shall be deemed good and valid in law and equity: *Provided, nevertheless,* That if within two years from the day ofOwners may redeem within two years.
Mode of redemption. any such sale, or before such purchaser or purchasers shall have paid the residue, if any, of the purchase-money as aforesaid, the proprietor or proprietors of any property sold as aforesaid, his, her, or their agents, or legal representatives, shall repay to such purchaser or purchasers the money paid for taxes and expenses as aforesaid, together with ten per centum per annum as interest thereon, or make a tender thereof, or deposit the same with the treasurer of said levy court or other officer authorized to receive the same, for the use of such purchaser or purchasers, and subject to his or their order, he, she, or they shall be reinstated in his, her, or their original right and title, as if no such sale had been made; and if any purchaser shall fail to pay the residue of the purchase-money as aforesaidIf purchaser fails to pay residue of purchase-money. within the time required as aforesaid, for any property so purchased by him, he shall pay ten per centum per annum, as interest thereon, in addition to such residue, from the expiration of the two years as aforesaid, until the actual payment of such residue and the receiving of a conveyance as aforesaid, and said interest shall alike be subject to the order of the original proprietor or proprietors as the residue of the purchase-money aforesaid: *Provided also,* That no sale shall be made of any improvedNo sale to be made of improved property, if there is thereon sufficient personal property. property in pursuance of this section, whereon there is personal property of sufficient value to pay said taxes, nor of such improved property whereon there is not such personal property, until the collector shall first file a sworn return with the clerk of said levy court, that there is no such personal property, which return shall be prima facie proof of that fact; and that minors, mortgagees, and others having equitable liens or216THIRTY-NINTH CONGRESS.
Sess. I. Ch. 216, 217. 1866. other interests, as creditors, in real property sold for taxes as aforesaid,Minors, mortgagees, and those having equitable interests to have what time within which to redeem. shall be allowed one year after such minors’ coming to full age, or after such mortgagees, or others having equitable interests, obtaining possession of, or a decree for the sale of, such property, to redeem the same from the purchaser or purchasers, his, her, or their heirs or assigns, on paying the amount of the purchase-money so paid therefor, with ten per centum interest thereon per annum, and the value of any improvements erected on said property by the purchaser or his assigns while in his possession.
Sec. 2. *And be it further enacted,* That it shall be lawful for the collectorSale may be adjourned. to postpone, after such advertisement, the sale of the property advertised according to the foregoing section, to any future day, for want of bidders or other reasonable cause, giving public notice of such postponement; and the sale made at such postponed time shall be equally valid as if made on the day stated in the advertisement. Sec. 3. *And be it further enacted,* That the collector of said levyCollector of levy court may collect any tax by distress and sale. court shall have authority to collect any tax lawfully imposed by said court, by distress and sale of the goods and chattels of the person chargeable therewith, wherever the same may be found in said county, out of the corporate limits of Washington and Georgetown; but no such saleSale not to be made, unless, &c. shall be made unless ten days’ previous notice thereof be given in some newspaper printed in the city of Washington.
Sec. 4. *And be it further enacted,* That it shall not be necessary thatLevy court may demand of Washington or Georgetown the proportion of expenses, although, &c. the said levy court shall have actually paid the portion of the general expenses of the county of Washington, or any other expenses a portion of which either of the cities of Washington or Georgetown is liable for, to enable the said court to demand of either of said cities payment of its proportion of said expenses already incurred, or for the supreme court of the District of Columbia to act summarily in the matter and give judgment, according to the provisions of the act of July one, eighteen hundred1812, ch. 117.
Vol. ii. p. 771. and twelve, entitled “An act conferring certain powers on the levy court for the county of Washington, in the District of Columbia.” Approved, July 23, 1866.