398 FORTY-FOURTH CONGRESS. Sess. II. C11. 117. 1877. Deed. shall cause to be issued to the purchaser a deed which shall have the effect to convey to said purchaser all_the right, title and estate of all persons whomsoever claiming an interest to said property, except as hereinig,-.10,,,,,;.,.,;. by after provided: And provided also, That minors or other persons under v<¤i·sp¤i¤ under dis- legal disability be allowed one year after such minors coming to, or be- “b""“>`· ing of full age, or after the removal of such legal disability, to redeem the property so sold, or of which the title has, as aforesaid, become vested in the District of Columbia, from the purchaser or purchasers, his, her, or their heirs or assigns, or from the District of Columbia, on payment of the amount of purchase-money so paid therefor, with ten per centnm per annum interest thereon as aforesaid, and all taxes and assess ments that have been paid thereon by the purchaser, or his assigns, between the day of sale and the period of such redemption, ten per centum per annum interest on the amount of such taxes and assessments. Co11octoi·’s re - Sec. 6. That the collector of taxes, immediately after he shall have l‘<*¤`* Ul` 8*}****- made sale of any property as aforesaid, shall (ile with the comptroller a written report, in which he shall give a statement of the property advertised and the property sold, to whom it was assessed, the taxes due, to whom sold, the amount paid, the date of sale, the cost thereof, and the D¤·i><>¤i¤ of SHP- surplus, if any, and the lands so as aforesaid sold to the District. Any l‘l“*‘ l""""’“‘l“· surplus remaining, after collection of taxes, penalties, and costs, on any real estate, shall be deposited by the collector of taxes to the credit of the surplus fund, to be paid to the owner or owners, or their legal representatives, in the same manner as other payments made by the District of Columbia. - llistress for as- Sec. 7. That when the installment of one-half of the taxes on personal iiuqutiis. t il x o n property so as aforesaid due and payable before the first day of Noveml’*‘l`*t°****l l’l`°l’*°*`*Y· ber, eighteen hundred and seventy-seven, shall not be paid before said date, or when the remaining installment shall not be paid before the nrst day of June, eighteen hundred and seventy-eight, then, and in either such event, the collector of taxes, or his deputy, may distrain sufficient goods and chattels found within said District, and belonging to the person, persons, association, firm, or corporation charged with such tax, to pay the taxes remaining due under the provision of this law from such persons, Erm, association or corporation, together with the penalty Sale of lend- thereon and the costs that may accrue; and, for want of such goods and "'h°"""g°°‘l“·°°°· chattels, said collector may levy upon and sell at auction, in like manner, the estate and interest of such person, firm, association, or corpol’¤‘<><‘_—¤·‘<li¤¤¤,e i¤ ration in any parcel of land in said district; and in that case the pro- "*“*""’ *"1“"‘1”“d· ceedings as to such land subsequent to sale shall be the same as in the case of taxes against real estate, as in this act provided; and there- A<l~’<>¤‘¤i¤¢¤>¢¤¤- upon said collector shall immediately proceed to advertise the same, by . public notices posted in front of the court-house, in the city of Washington, and in the office of said collector, and by advertisement three times for one week in some daily newspaper published in said District, as hereinafter provided, stating the time when and the place where · such property shall be sold, the last publication to be at least six days before the day of sale ; and if the taxes and penalty thereon for which ' such property shall have been distrained, and the costs and expense which shall have accrued thereon, shall not be paid before the day fixed for such sale, which shall be not less than ten days after the taking of sale. such property, the collector shall proceed to sell, at public auction, in front of his office, to the highest bidder, such property, or so much thereof as may be sufficient to pay said taxes, penalty, and accrued ima for selling. costs and expense of such distraint and sale. The collector of taxes _ shall be allowed, for making such distress and sale, the same fees as are now by law allowed to the marshall of said District for making levy __K¤i><>1‘¤ Of di ¤~ and sale of property under execution. Said collector shall report in °*‘“““ mm $**1*** detail every such distress and sale, in writing, to the Commissioners of the District, or their successors in office; and his accounts, in respect of every such distress or sale, shall forthwith be submitted by him to the accounting-officers of the District, and audited by them. Any sur-
