Chapter CCXII. *to amend the Laws regulating the Assessment of Taxes in the City of Washington*
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CHAP. CCXII.— An Act *to amend the Laws regulating the Assessment of Taxes in the City of Washington*. July 7, 1870. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*, Transcript of assessment of taxes in Washington, D. C. to be filed in collector’s office. That it shall be the duty of all officers of the corporation of the city of Washington, in the District of Columbia, now empowered by law to make assessments of taxes upon the real estate therein, to file forthwith, in the office of the collector of taxes of said city, a transcript of such assessment.
Sec. 2. Collector to put in books each year all taxes duo upon real estate, and collect same.*And be it further enacted*, That it shall be the duty of said collector in each year to embrace in the tax books of the current year all taxes of every kind then assessed and due upon or against the real estate in said city, and including that of the previous year then unpaid, and to collect all taxes so assessed and certified as aforesaid at his office in said city. Sec. 3. Taxes levied and collected to be kept separate.*And be it further enacted*, That it shall not be lawful for the mayor or city councils of the city of Washington, or any person charged with the disbursements of money in the District of Columbia, to divert from its legitimate object any money levied or collected as taxes from the people of said District, but all such taxes so levied or collected shall be kept separate and distinct, each item under its own proper head, as namedFORTY-FIRST CONGRESS.
Sess. II. Ch. 212, 213. 1870.191 in the act or acts authorizing such levy to be made, and that no changeNo transfer from one fund to another. whatsoever shall be made by transfer of one fund to another, or by paying out any sum or sums of money on account of any object or purpose for which it was not levied or collected. Sec. 4. *And be it further enacted*, That in no case shall the sum leviedLimit to levy for the “general fund.” for the “general fund,” or miscellaneous purposes, exceed twenty-five cents on the hundred dollars of valuation.
Sec. 5. *And be it further enacted*, That the mayor of the city of Washington,An auditor and a comptroller to be appointed.Pay. by and with the consent of the board of aldermen thereof, shall appoint an auditor and a comptroller for said city, each to receive such annual compensation as shall be fixed by an act of the corporation of Washington, and whose offices shall be adjacent to that occupied by theBusiness offices.Duties of auditor ; mayor. It shall be the duty of the auditor to audit all accounts against the said corporation; to certify the same, when found correct, to the comptroller ; and to retain the originals of all contracts made and orders given for all descriptions of work or improvements by the corporation aforesaid.
It shall be the duty of the comptroller to keep an exact accountof comptroller. of all warrants issued in the manner hereinafter provided for, and of all taxes levied by the corporation, under their respective heads; to countersign and keep an accurate record for all receipts for taxes or other revenue of any description whatever, given by the collector and register, such receipts not to be valid unless so countersigned, and to compare the same daily with the books of said collector and register.
Each and every account against the corporation of Washington, when audited and certifiedAccounts certified by auditor to be paid by comptroller; by the auditor, shall be paid by a warrant of the comptroller, countersigned by the mayor; and in no case shall payments be made in any other manner than provided for in this act. But no account shall bebut not unless there is a fund to credit of such accounts.Moneys to be deposited the day of their receipt. paid, by warrant or otherwise, unless there is a fund to the credit of that particular account.
The money received from any and all sources, for and on account of the corporation, shall, on the day of its receipt, be deposited by the collector and register to the credit of the city of Washington, in such place as may be designated as a depository for the funds of the corporation by an act of the board of aidermen and board of common council, approved by the mayor ; and such depository shall, each day thatDepository to make statement to comptroller. deposits are made, furnish a statement of the same to the comptroller, to be by him filed in his office.
Sec. 6. *And be it further enacted*, That the said corporation of WashingtonCity of Washington may issue certificates of indebtedness.Amount, rate of interest, when redeemable, de-nominations, and for what receivable. shall have power to issue certificates of indebtedness, not to exceed in amount six hundred thousand dollars, and to bear interest at the rate of seven and three tenths per centum per annum, and to be redeemable within three years from the date of issue ; the said certificates not to be of a less denomination than fifty dollars, and to be receivable for taxes due said corporation to such amount yearly as said corporation may designate by law, not, however, to exceed fifty per centum of the amount due by any tax-payer.
And said certificates shall be used for no [other]To be used only for what purpose. purpose than the payment of the ascertained indebtedness of the corporation of Washington to the sixth day of June, eighteen hundred and seventy. Sec. 7. *And be it further enacted*, That any person who shall violatePenalty for violating this act. the provisions of this act shall be deemed guilty of a misdemeanor in office, and be dismissed therefrom. Approved, July 7, 1870.