interest per annum on the purchase money, it shall and may be lawful for a title, in fee simple, at the expiration of said time, to be made to the purchaser:Proviso. Provided, That no sale of real estate shall be made but where the owner or tenant of the property has not sufficient personal estate out of which to enforce a collection of the debt due, and where he has personal property, it shall be lawful to collect said taxes by distress and sale thereof.
All species of property, by law taxable, to be assessed.Sec. 9. And be it further enacted, That, on or before the first day of April next, and every five years thereafter, each of the corporations of Washington, Georgetown, and Alexandria, shall cause three respectable freeholders, resident in said city and towns, respectively, being previously sworn, to assess and value, and make return of all and every species of property by law taxable, in said corporations; and, in making their said valuations, they shall determine it agreeably to what they believe it to be worth, in cash, at the time of the valuation.
Course to be pursued where taxes have fallen due and remain unpaid.
Proviso.Sec. 10. And be it further enacted, That, where any taxes have fallen due, and yet remain unpaid, or where any real estate has been sold by the corporation of Georgetown or Alexandria, which sale from any defect of the proceeding in relation thereto, has been declared, or is considered void, said corporation may proceed, and are hereby authorized, to collect said taxes by sale of the real estate, liable, agreeably to the provisions of this act, in relation to other cases of collecting taxes hereafter to fall due: Provided, That, where any person, without notice of the outstanding taxes, has made a bona fide purchase from the legal owner of any real estate, previous to the fifteenth day of May, one thousand eight hundred and twenty-four, said real estate, so acquired, shall not be liable for the taxes due and owing previous to said purchase.
All titles to property conveyed shall be by deed from the mayor.Sec. 11. And be it further enacted, That all titles to property conveyed, as aforesaid, on sales for taxes, made in either of said places, shall be by deed from the mayor, under the seal of the corporation; which said conveyance shall be effectual, in law, to convey the title, the requisition of this act having been complied with.
Amount over the taxes, &c. due upon any lot sold for taxes, to be paid to the owner.Sec. 12. And be it further enacted, That, on any lot, or lots, or part of a lot, liable for taxes, as aforesaid, being sold, the amount, over and above the tax, cost, and charges, due upon the same, shall be paid over, on application, to the owner of said property.
Where the payment of any taxes shall be enforced against any tenant, it shall not be lawful for the owner of said property to recover of him any rent therefor.Sec. 13. And be it further enacted, That, where the payment of any taxes shall be made or enforced against any tenant, it shall not be lawful for the owner of said property, so made liable for the taxes, to recover of the tenant any rent for the property; but the same shall remain in his possession a lien for the debt, until such time as the rent accruing shall have discharged the same; and the said tenant shall be entitled to charge twenty-five per centum against the landlord, on the amount of the taxes so paid or enforced against him, except where he may have been previously in arrears for his rent.
Nuisances to be removed.Sec. 14. And be it further enacted, That, in all cases of any nuisance affecting, in the opinion of the board of health, the healthiness of the city of Washington, or inhabitants contiguous thereto, which may exist on any lot belonging to the United States, it shall be lawful to have the same removed, in the same manner, and under the same rules and regulations, that nuisances on private property are removed; and the expense of such removal or correction shall be defrayed out of any moneys in the hands of the city commissioner, for the sale of the public property in said city.
Approved, May 26, 1824.