Page:United States Statutes at Large Volume 32 Part 1.djvu/701

From Wikisource
Jump to navigation Jump to search
This page needs to be proofread.

FIFTY-SEVENTH CONGRESS. Sess. I. Ch. 1358. 1902. 635 taxation whereon taxes levied and in arrears on the first day of July, eighteen hundred and ninety-seven, or at any time prior thereto, have not been paid, and which at any sale held previous to said date were bid off in the name of the District of Columbia; that when for any reason any tax sale of real property in the District of Columbia may bp tslpt BSI te or canceled, spe lproperty may be readvertised and sold a e nex ensuin annua sa e. . · " Sec. 4. That die owner of any property sold as aforesaid, or any Redemption. other person having an interest therein at the time of redemption, may redeem the same from such sale at any time within two years after the last day of sale by paying to the collector of taxes, for the use of the purchaser, his heirs and assigns, the sum mentioned in the certificate of sale therefor, exclusive of surplus with interest thereon at th; rate of pwelve per centum per annum after the date of such certi cate o sa e. "Sec. 5. That the collector of taxes shall, within twenty days, Cglggcmrg *°r,*j_'g0g· ` exclusive of Sundays and legal holida s, after the last day of the sale git. P pe` hereinbefore provided for as aforesaid; file with the recorder of deeds a written regrt, in which he shall give a statement of the property sold, other an that sold to the District of Columbia, to whom it was assessed, the taxes due, to whom sold, the amount paid, the date of sale, the cost thereof, and the surplus, if any. Any surplus remaining surplus after the collection of taxes, penalties, and costs on any real estate shall be collected as hereinbefore rovided for, and 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: Provided, That if any FW?-t be d. property sol for taxes, as herein provided, is redeemed from suc ;£`§Q£;°§,,;3,,, .,;p§.·. sale wit in two years from last day of sale, any surplus paid at time °“‘°°'° °* **1*- of sale shall be lpaid by the District of Columbia to the legal holder of certificate of sa e. "SEc. 6. That the said Commissioners shall not convey any prop- cnmmgg *8*** *° W erty sold for taxes if they shall discover, before the conveyance, that ` the sale was for any cause invalid and ineffectual to give title to the property sold; but they shall cancel the sale and cause the purchase money, together with interest at the rate of six per centum per annum, and the surplus, if any, to be refunded to the purchaser, his representatives or assigns: Prvvzkkd, That if any conveyance made by the 5H»»·i¤<»·_t M_ N l said Commissioners, of property sold for taxes, shall at any time be aecminhnih." ‘ set aside by decree of any court as invalid, the party in whose favor the decree is rendered shall pay to the party ho ding such conveyance, _ his heirs or assigns, the amount paid for such taxes and conveyances, together with interest at the rate of six per centum per annum. "SE.c. 7. That the expenses of advertising and the printing of said 'ixvmm or adverppmphlet shag be pgid by a charge of fifty cents for each lot or piece g` o ro rt* a vert: . ‘?Snr: 8i That hereafter the assessor of the District of Columbia mg;$&*¤¤Pm*°¤ 0* shall have the records of his office open to inspection of the public, free of char e, at such time or times as the pub ic interest will permit. "S¤c. 9. That this Act shall take effect from and after its passagp; meet. and that all Acts or parts of Acts inconsistent herewith be, and the Rewisame are hereby, repealed: Provided, That nothing herein contained nom. _ shall be construed as reducing the present rate of interest to be paid ,§§,“f°“' "'° °* “" in redemption of any tax certificate issued to any purchaser other than the District of Columbia upon any sale held prior to the first day of July hereafte1·." Approved, July 1, 1902.