EIGHTEENTH CONGRESS. Sess. I. Cu. 195. 1824.

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interest per annum on the purchase money, it shall and may be lawfulfor a title, in fee simple, at the expiration of said time, to be made to thepurchaser: Provided, That no sale of real estate shall be made butwhere the owner or tenant of the property has not sufficient personal estateout of which to enforce a collection of the debt due, and where he has per-sonal property, it shall be lawful to collect said taxes by distress and salethereof.

Sec. 9. And be it further enacted, That, on or before the first day ofApril next, and every five years thereafter, each of the corporations ofWashington, Georgetown , and Alexandria, shall cause three respectablefreeholders, resident in said city and towns, respectively, being previouslysworn, to assess and value, and make return of all and every species of pro-perty by law taxable, in said corporations; and, in making their said valua-tions, they shall determine it agreeably to what they believe it to be worth,in cash, at the time of the valuation.

Sec. 10. And be it further enacted, That, where any taxes have fallendue, and yet remain unpaid, or where any real estate has been sold by thecorporation of Georgetown or Alexandria, which sale from any defect ofproceeding in relation thereto, has been declared, or is considered void, saidcorporation may proceed, and are hereby authorized, to collect said taxesby sale of the real estate, liable, agreeably to the provisions of this act, inrelation to other cases of collecting taxes hereafter to fall due: Provided,That, where any person, without notice of the outstanding taxes, hasmade a bona fide purchase from the legal owner of any real estate, pre-vious to the fifteenth day of May, one thousand eighthundred and twenty-four, said real estate, so acquired, shall not be liable for the taxes dueand owing previous to said purchase.

Sec. If. And be it further enacted,Thai, all titles to property con-veyed, 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, therequisition of this act having been complied with.

Sec. 12. And be it further enacted, That, on any lot, or lots, or partof a lot, liable for taxes, as aforesaid, being sold, the amount, over andabove the tax, cost, and charges, due upon the same, shall be paid over,on application, to the owner of said property.

Sec. 13. And be it further enacted, That, where the payment of anytaxes shall be made or enforced against any tenant, it shall not be lawfulfor the owner of said property, so made liable for the taxes, to recoverof the tenant any rent for the property; but the same shall remain inhis possession a lien for the debt, until such time as the rent accruingshall have discharged the same; and the said tenant shall be entitled tocharge twenty-five per centum against the landlord, on the amount ofthe taxes so paid or enforced against him, except where he may have beenpreviously in arrears for his rent.

Sec. 14. And be it further enacted, That, in all cases of any nuisanceaffecting, in the opinion of the board of health, the healthiness of the cityof Washington, or inhabitants contiguous thereto, which may exist onany lot belonging to the United States , it shall be lawful to have thesame removed, in the same manner, and under the same rules and regu-lations, that nuisances on private property are removed; and the expenseof such removal or correction shall be defrayed out of any moneys in thehands of the city commissioner, for the sale of the public property in saidcity.

Approved, May 26, 1824.

Proviso.

All speciesof property, bylaw taxable, tobe assessed.

Course to bepursued wheretaxeshave fallendue and remainunpaid.

Proviso.

All titles toproperty con-veyed shall boby deed fromthe mayor.

Amount overthe taxes, &c.due upon any lotsold for taxes,to be paid to theowner.

Where thepayment of anytaxes shall beenforced againstany tenant, itshall not belawful for theowner of saidproperty to re-cover of himany rent there-for.

Nuisances tobe removed.