Chapter 48.
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/statutes-at-large/vol-20/chapter-48-127314·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
CHAP. 48.— AN ACT to amend an act entitled "An act for the support of the government for the District of Columbia for the fiscal year ending June thirtieth, eighteen hundred and seventy-eight, and for other purposes."April 3, 1878. *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled*,District of Columbia; assessment of property in. That the twelfth section of the act of Congress entitled “An act for the support of the government for the District of Columbia for the fiscal year ending June thirtieth, eighteen hundred and seventy-eight, and for other purposes,” approved 1877, ch. 117,19 Slat., 400, Amended.Date of values.March third, eighteen hundred and seventy-seven, shall be, and is hereby, so amended that the assessors appointed' under said act, or their successors in office, shall, before the first day of August, eighteen hundred and seventy-eight, under the direction of the superintendent of assessments and taxes of said District, assess the value of all the real and personal property in said District liable to taxation thereunder, and shall state the same in separate books, to be kept in a systematic manner, and such value for taxation shall be the true value in the lawful money of the United States of the property so assessed.
The assessed value shall have reference to the date of the first day of June, eighteen Stock in trade.hundred and seventy-eight, except as to stock in trade, which shall be the average value of the stock of merchandise or other articles kept on hand during the year ending June thirtieth, eighteen hundred and seventy-eight. Said assessors shall, between the first day of August, eighteen hundred and seventy-eight, and the twentieth day of August, eighteen hundred and Equalizations.seventy-eight, hold daily sessions for the purpose of equalizing the assessments theretofore made by them, and for the purpose of hearing and determining any and all appeals from the valuations theretofore made by them.
Each assessor shall, at the meetings of the assessors as aforesaid, make full and detailed reports of his act as such assessor. And during said period they shall have power to revise assessments theretofore made by them, or any of them, by either justly increasing or justly diminishing any particular assessment. In section eight strike out the word “domiciled”, and insert in lieu thereof the words “temporarily residing”. Sec. 2. That said assessors, while engaged in making the assessmentCensus. as required in the first section of this act, shall also take an accurate census of the inhabitants of said District of Columbia, and return the same to the Commissioners of said District.
For this purpose, the Commissioners of said District shall prepare the proper books, so arranged as to show, under proper heads, the name, sex, birthplace, race, age, and occupation of such inhabitants, and such other information as they shall prescribe. Sec. 3. That section third of the act aforesaid be, and the same is1877, eh. 117,19 Stat., 396Amended. hereby, amended by striking out in the first line of said section the words “by this act”, and in line third of same section striking out the 35 FORTY-FIFTH CONGRESS.
Sess.II. Ch. 48, 49, 50, 51. 1878. words “eighteen hundred and seventy-seven”, and inserting in lieu thereof the words “next succeeding the completion of the assessment”; and by striking out in lines fourth and fifth of said section the words “eighteen hundred and seventy-eight”, and inserting in lieu thereof the words “next following”; so that the said section shall read as follows: " “Sec. 3. That one-half the. tax levied upon real and personal propertyTax, when payable. shall become due and payable on the first day of November next succeeding the completion of the assessment, and the. other half of such tax shall become due and payable on the first day of May next following; and in every case, where the tax levied shall be paid by installments, as herein authorized, each of said payments shall be deemed to have been made on the several funds and for the different purposes indicated in the second section of this act; and an equal pro rata proportion of the payments so made shall be carried to the credit of the respective funds.
" Approved, April 3, 1878.