Chapter 19. To regulate the collection of taxes in the District of Columbia
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CHAP. 19.— An Act To regulate the collection of taxes in the District of Columbia. February 14, 1902.[[Public, No. 11](/us/pl/57/11).] *Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,* That hereafter, beginning District of Columbia, Taxes payable in May.with the fiscal rear commencing July first, nineteen hundred and two, the whole tax on real and personal property in the District of Columbia shall be payable in the month of May of each year: *Provided, however,* *Proviso.* Payment in Installments. *Post,* p. 739.That on and after the first of November of each year the tax may be paid in two equal installments, the first in November and the second in May, but that no penalty shall accrue for delinquency until the following June, as hereinafter provided; or if the whole or any part of Penalty for arrears.said tax upon real and personal property shall not be paid before the first day of June in each year the same shall thereafter be in arrears 34and delinquent and there shall then be added, to be collected with said tax, a penalty of one per centum per month upon the amount thereof, and a like penalty on the first day of each succeeding month until payment of said tax and penalty, and the whole together shall constitute the delinquent tax, to be dealt with in the manner now provided by law.
Repeal. Sec. 2. That all laws or parts of laws inconsistent with this Act are hereby repealed. Approved, February 14, 1902.