Page:United States Statutes at Large Volume 32 Part 1.djvu/700

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634 FIFIY-SEVENTH CONGRESS. Sess. l. Ch. 1358. 1902. penalties, and costs thereon said property shall thereupon be bid off by the said collector of taxes, in the name of the DlSt1'l0t of Columrmpeny mn wx- bia; but the property so bid off shall not be exempted from assessment °"’,L‘f,bp€m,unrede€m_ and taxation, but shall be assessed and taxed as other property; and ¤b1¤¤f¢errw<>ye¤r¤· if within two years thereafter such property is not re eemed by the owner or owners thereof, or their legal representatives, by the pay- ment of the taxes, penalties, and costs due at the time of the sale and that may have accrued after that date, and eight lper centum per annum thereon,.or if any property two years after aving been so bid off at any sale in the name of said District under this Act or ` any other law in force is not or has not been so redeemed as aforesaid (unless it shall be shown that the sale for taxes was irregular and void), then the Commissioners of the District, or their successors, shall sue erumeaeemed in the name of and on behalf of the District of Columbia, sell said "°"°"y‘ property at public or private sale and issue to any purchaser of such need. roperty a deed, which deed shall have the same force and effect as the deed hereinbefore provided for in this section for property sold at the I;§¢dt:x¤<>¤ 3;*5*:; regular annual sale: Ifravided, however, That no suc deed shall be gan. °°’ " issued until all assessments, taxes, costs, and charges due the District, of whatsoever nature, shall have been paid in full: And provided also, lledemption by That minors or other persons under legal disability be allowed one "“”°”* °"°‘ year after attaining full age or after the removal of such legal disability to redeem the roperty so sold, or bid off by the collector of taxes in the name of 513 District of Columbia as aforesaid, from the purchaser or purchasers, his, her, or their assigns, or from the District of Columbia, ou payment of the amount of purchase money so paid therefor, with eight r centum per annum interest thereon as aforesaid, together witi allptlaxes and assessments that have been paid thereon by the purchaser or his assigns between the day of sale and the period of redemption, with eight per centum per annum interest on the amount Redeemed pmpeny. of such taxes and assessments. When such property is redeemed from ` a purchaser other than the District of Columbia, and when such property shall be redeemed from the District of Columbia, it shall, except as to the period of redemption, be upon the terms and conditions hereinabove provided for in the case of redemption by ersons not under ml;;*’g{§ {3) $3*;* legal disability: Hooakled, hmoewer, That failure on the part of the Dis- ' "trict, from any cause whatsoever, to enforce the liens acquired aforesaid shall not release the (peroperty from any tax whatsoever that may be due <¤¤¤*¤¤¤¢¤ ¤f¤>\¤- the District: P'mvz' d fen·ther, That at an time after any property shall have been bid oil' as aforesaid by the collector of taxes, and before the expiration of the time allowed for the redemption thereof, the collector of taxes of said District, may issue to any person or persons, upon the payment of a sum not less than the aggregate amount of the taxes, penalties, and costs due at the time the propert was bid off by the collector and that may have accrued after that dlate, a certificate of sale, and if the property shall not be redeemed by the owner or owners thereof within two ears from the date of said certificate, by pay- ment to the collector oty taxes of said District, for the use of the le l holder of the certificate, the amount exclusive of su lus paid by ge person or persons to whom such certificate was issuedand twelve per Dwi- centum per annum thereon, a deed shall be given by the Commissioners of the District of Columbia, or their successors in omce, to the legal holder of such certificate, which deed snall have the same force and effect as the deed hereinbefore provided for in this section for E¤'*°*°fP¤°¤·*¤•· property sold at the regular annual sale; and that the foregoing provisions in this section in reference to the sale at public or rivate sale of ro rty in the District of Columbia advertised for sale for taxes andlbideolf by the collector of taxes be, and the same are also hereby, made applicable to all property in the District of Columbia subject to