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upon the same being established by the affidavit of such person claiming

deduction as hereinafter provided. Blank schedules SECTION 10. That the commissioners of said District or their success. of personal prop- ors in office sball cause to be prepared a printed blank schedule of pererty.

sonal property including bonds, deeds of trust mortgages, credits and all other choses in action or possession owned or held in trust or other. wise subject to taxation under the provisions of this act, together with deductions claimed to which shall be appended an affidavit in blauk setting forth that the foregoing presents a full and true statement of all the personal property, bonds deeds of trust mortgages credits and all other choses in action or possession subject to to taxation together with

the amount of indebtedness on account of which deductions are claimed, Where to be left. and the assessors provided for in this act shall deliver to each person

or leave the same at his residence or known place of business one of said blanks and also to the proper officer of each corporation and to each guardian, executor administrator or firm and the person to whom addressed shall fill up the same, and make and sign the affidavit to the

truth thereof as aforesaid, before the said assessor wbo is hereby authorAssessment.

ized to administer such oath, without charge and thereupon said assessor shall assess such property at its fair cash value, and enter tbe same in a column upon said blank to be provided for that purpose, and the

amount thus ascertained after making the deductions provided for in Failing to make this act shall be entered upon the books for taxation : Provided, That list.

if any person, firm or corporation shall fail to make the list of his or its Assessor's duties. said property as in this section provided for, the assessor shall from the

best information he can procure make an assessment against such perPenalty.

son firm or corporation to wbich he shall add fifty per centum thereof, and the person so refusing shall be deemed guilty of a misdemeanor, and

upon conviction thereof shall be fined in any sum not exceeding five False affidavit ;

hundred dollars, to which may be added imprisonment not exceeding penalty.

thirty days: And proridcd further, That if any person shall make a false affidavit touching the matters herein provided for he shall be deemed guilty of perjury and upon conviction thereof shall be subject to the penalties for that offence now provided by law; and if the return pro

vided for in this act shall not be made by any firm each member thereof Appraisement of resident of said District shall be liable to the penalties of this act. capital stock of cor- SEC. 11. That the capital stock of all corporations iu said District (uot porations. herein exempted) shall be appraised in bulk by the assessors, and the

corporation issuing the same shall be liable for the tax thereon accordDeductions. ing to such value; but from the appraised value of the stock shall be

first deducted the value of any real estate of said corporation in said Assessors; term District, which shall be separately taxed against said corporation. of oflice; salaries. SEC. 12. That the commissioners of the District, or their successors

in office, shall appoint five competent persons to be assessors, and to Duties,

hold office for the term of one year, the salary of each of said assessors to be seven hundred and fifty dollars per annum. Said assessors shall, before the first day of May, eighteen hundred and seventy-five, under the direction of the superintendent of assessments and taxes of said District, assess the value of all the real and personal property in said District liable to taxation thereunder, and shall state the same separately, in books to be kept in a systematic manner; and such valne for taxation shall be the true value in the lawful money of the United States of the property so assessed. The assessed value shall have reference to the date of the first day of April, eighteen hundred and

seventy-five. Said assessors shall, between the first day of May, eighteen Equalizing as, bundred and seventy five, and the twentieth day of May, eighteen hunsessments and dred and serenty-five, hold daily sessions for the purpose of equalizing hearing appeals.

the assessments theretofore made by them, and for the purpose of hearing and determining any and all appeals from the valuations theretofore made by them. Each assessor shall, at the meetings of the assessors as aforesaid, make full and detailed reports of his acts as such assessor. And during said period they shall have power to revise assessments theretofore made by them, or any of them, by either justly in. creasing or justly diminishing any particular assessment. Upon the assessment so as aforesaid made and finally revised, the tax herein- Tax-levy. before provided for shall be levied, and the collector of taxes shall be in readiness to receive payment of the same on and after the first day of July, eighteen hundred and seventy-fire. Said assessors, before Assessor's oath, entering upon their duties, shall respectively take or subscribe an oathi or affirmation, before any officer authorized to administer oaths or aflirmations in said District, to faithfully discharge the duties of their said office; which oaths, when taken, shall be certified by the persons before whom the same shall have been taken, and shall be filed with the commissioners of the District.

SEC. 13. That the treasurer of the District, upon receiving any mon- Moneys; how eys, shall forthwith deposit the same in the Treasury of the United deposited and States; and said moneys thus deposited shall be drawn, from the Treas. drawn. ury of the United States, only in such sums and at such times as the same shall be actually required, and only for the expenditures authorized by law, and only upon warrants of the accounting officers of the District, issued under the direction of the commissioners of the District or their successors in office.

Sec. 14. That the commissioners of the District or their successors in Salaries of offioffice are hereby authorized to reduce, adjust, and equalize the pay or cers and employés; salaries of all officers or employees payable from the funds of the Dis- reduction, &c., of. trict government in whole or in part: Provided, however, That the aggre. Proviso. gate sum of pay and salaries shall not be increased beyond the present aggregate amount of pay and salaries.

SEC. 15. That the third section of the act of the legislative assembly Advertisement of of the District of Columbia entitled “An act prescribing the mode of sales. assessment for special improvements, and providing for the collection thereof," approved August tenth, eighteen hundred and seventy-one, shall be, and is hereby, amended so that the sales under said law shall be advertised twice a week for three successive weeks, instead of as heretofore required. SEC. 16. That tbe commissioners of the District of Columbia and the

Redeemed bonds, commissioners of the sinking fund of said District shall destroy by burn- obligations, &c., to ing all bonds, sewer certificates and other obligations of every kind of the be destroyed. eity of Washington the city of Georgetown or the District of Columbia whatsoever heretofore paid or redeemed by either of said boards under the direction of the Secretary of the Treasury and sball preserve the evidence thereof as shall be prescribed by said Secretary.

SEC. 17. That section four of the act entitled “An act for the govern- 1874, c. 337, s. 4; ment of the District of Columbia," approved June twentieth, eighteen ante., 118, amended. hundred and seventy-four, be, and the same is hereby, amended by striking out the word “March," and inserting in lieu thereof the word "June," so far as the same applies to the taxes imposed by said section four : Penalty to be Provided, That the penalty of one per centum per month shall be added to added to delin

quent taxes. all delinquent taxes under said act until the sale of property under said act as hereby amended shall have taken place.

SEC. 18. That the three-sixty-five registered bonds of the District of Three-sixty-five Columbia, authorized by acts of Congress, approved June twentieth, bonds.

1874, c. 337, 8.7, eighteen hundred and seventy-four, and February twentieth, eighteen

ante, 120. hundred and seventy-five, in lieu of coupon bonds, may be issued in

1875, c. 94, ante, denominations of one thousand dollars and five thousand dollars.

332. Approved, March 3, 1875.

CHAP. 163.-An act to authorize the purchase of a site for public buildings at Har- March 3, 1875.

risburgh, Pennsylvania. Be it enacted by the Senate and House of Representatives of the United

Site for public States of America in Congress assembled, That the Secretary of the Treas

building in Harris

burgh, Pa. ury be and he hereby is, authorized and directed to purchase, at private



sale, or procure by condemnation, a suitable tract of ground in the city of Harrisburgh, Pennsylvania, for the erection thereon of a building for the accommodation of the post-office and other Government offices in said city; and the sum of one hundred and sixty thousand dollars, or so much thereof as may be necessary, is hereby appropriated, out of any money in the Treasury not otherwise appropriated, for the purchase of such tract of ground: Provided, That the sum hereby appropriated shall not be available until a valid title to the land shall be vested in the United States, and the State of Pennsylvania shall relinquish its jurisdiction over the same and all right to tax or assess the same while owned by the United States.

Approved, March 3, 1875.

March 3, 1875. CHAP. 164.--An act authorizing the Secretary of War to deliver certain condemned

ordnance to the Joseph Warren Monument Association of Boston, Massachusetts, for monumental purposes.

Be it enacted by the Senate and House of Representatires of the United Joseph Warren States of America in Congress assembled, That the Secretary of War be, Monument Asso

and is hereby, authorized to deliver to the Joseph Warren Monument ciation of Boston, Association of Boston, Massachusetts, ten pieces of condemned brass Condemned can- cannon, to be used in the erection of a statue of Joseph Warren, in Bos

ton, Massachusetts, Provided, That the same can be done without detriment to the service.

Approved, March 3, 1875.

pon to.

March 3, 1875. CHAP. 165.-An act authorizing the Secretary of the Treasury to use his discretion

in the selection of material for the construction of a public building at Atlanta, Georgia

Be it enacted by the Senate and House of Representatives of the United Public building States of America in Congress assembled, That the Secretary of the Treasat Atlanta, Ga.

ury be, and he is hereby, authorized to use his discretion in the selection Selection of ma- of material for the construction of the public building authorized to be terial for.

erected at Atlanta, Georgia, by act of Congress, approved February 1873, c. 132, v. 17, twelfth, eighteen hundred and seventy-three; and all acts, or parts

thereof, inconsistent with the provisions of this act, are hereby repealed

Approved, March 3, 1875.

p. 436.

March 3, 1875.

CHAP. 166.-An act to aid in the improvement of the Fox and Wisconsin Rivers, in

the State of Wisconsin.

Be it enacted by the Senate and House of Representatives of the United Improvement of States of America in Congress assembled, That whenever, in the prosecuFox and Wisconsin tion and maintenance of the improvement of the Wisconsin and Fox Rivers.

Rivers in the State of Wisconsin, it becomes necessary or proper in Taking of lands the judgment of the Secretary of War to take possession of any lands, and materials. or the right of way over any lands, for canals and cut-offs, or to use

any earth quarries or other material lying adjacent or near to the line of said improvement and needful for its prosecution or maintenance, the officers in charge of said works may, in the name of the United States, take possession of and use the same, after first baving paid or secured to be paid the value thereof, which may have been ascer.

tained in the mode provided by the laws of the State wherein such Flowage-dam- property lies. In case any lands or other property is now or shall be ages.

flowed or injured by means of any part of the works of said improvement heretofore or hereafter constructed for which compensation is now

or shall become legally owing, and in the opinion of the officer in charge
it is not prudent that the dam or dams be lowered, the amount of such
compensation may be ascertained in like manner. The Department of Department of
Justice shall represent the interests of the United States in legal pro. Justice to repro-

sent U.S.
ceedings under this act, and for fowage-damages hereinbefore occa-
SEC. 2. That a portion of the appropriation now made for the further

Part of approprosecution of the improvement aforesaid, not exceeding in amount priation may be twenty-five thousand dollars, may be applied in payment for the prop- for property, &c. erty and rights taken and used as aforesaid.

Approved, March 3, 1875.



CHAP. 167.-An act to authorize the Secretary of the Treasury to adjust and remit March 3, 1875.

certain taxes and penalties claimed to be due from mining and other corporations
and for other purposes.

Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled, That the Secretary of the Treas- Certain penalties

mining and ury be, and he is hereby, authorized and directed to settle and release

manufacturing any claims for tax on circulation of evidences of indebtedness made corporations against any mining, manufacturing or other corporations other than mitted. against any national banking-association, State bank, or banking-association, by such corporations paying the tax, without penalty, that shall have accrued thereon since November first, eighteen hundred and seventy:three; and that the provisions of section three thousand four hun. dred and twelve of the Revised Statutes of the United States shall not R. S., 3412, p. 374, be construed in pending cases, except as to national banking-associaconstrued. tions, to apply to such evidences of indebtedness issued and reissued prior to the passage of this act, but said section shall be construed as

applying to such evidences of indebtedness issued after the passage - hereof.

Approved, March 3, 1875.

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March 3, 1875.

CHAP. 168.-An act to incorporate the trustees of the Louise Home, and for otber


Be it enacted by the Senate and House of Representatives of the United
States of America in Congress assembled, That James M. Carlisle, George Corporators of

Louise Hoine.
W. Riggs and James C. Hall, of Washington City, in the District of
Columbia, and Anthony Hyde, of Georgetown, in said District, and
their associates and successors, be, and they are hereby, created and
constituted a body politic and corporate in law, by the name and style
of the trustees of the Louise Home; and by that name may sue and be Corporate pow-
sued, implead and be impleaded, have perpetual succession, and shall ers.
and may take, hold, manage, and dispose of at, at all times, real and
personal estate, and shall and may do and perform all other acts and
things necessary or appropriate for the execution of the trusts created

Deed of trust. and conferred on them in and by a certain deed from William W. Corcoran, of said city of Washington, to them, the said parties herein before named, which is dated on the twenty-first day of November, eighteen hundred and sixty-nine, and was recorded on the fifteenth day of Decem- Record of deed. ber, eighteen hundred and seventy, in liber numbered six hundred and thirty, beginning at folio four hundred and fifty-eight, one of the landrecords of the county of Washington, in the District aforesaid, to which reference is hereby made for greater certainty; the intent of this charter

Charter in ese of incorporation being that the same shall be in execution of the trusts cution of trust. in said deed declared and set forth, and not to any other intent or purpose whatever.

Property free SEC. 2. That the buildings and grounds connected therewith, and all from taxes. property beld by said trustees for the purposes of said trust, ou the

square numbered one hundred and ninety-six, shall be free from all taxes and assessment by the municipal authorities, or by the United States, so long as the same shall be held and used for the purposes of

the said trust. Power to close SEC. 3. That the said trustees and their associates and successors be, certain alley. and they are hereby, authorized and empowered, for the uses and pur

poses of said institution, to close that part of the public alley, fit een Proviso. feet wide, in said square which opens on Massachusetts avenue: Pro

vided, That the said trustees pay for the ground inclosed in said al ay at the assessed rate of the ground contiguous to the same in said square, and expend the amount thereof in grading and paving the residue of the public alley therein, or pay the same, pro rata, to the holders of property fronting on said alley, according to the number of front feet,

if a majority of the owners of said front feet shall so elect. Right of amend- SEC. 4. That tbis act shall be subject to the action of future Conment, &c.

gresses, to be altered, amended, or repealed, as the public good may require.

Approved, March 3, 1875.

p. 334.

March 3, 1875.

CHAP. 169.-An act to amend an act entitled “An act to incorporate the Masonic

Mutual Relief Association of the District of Columbia approved March third, eighteen 1869, c. 134, v. 15, hundred and sixty-vino.

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section three of said act

be amended to read as follow, beginning after the word enacted : Masonic Mutual “ That the number of directors of said association shall be twentyRelief Association one, who shall be elected by the members thereof at their annual meetof District of Co-ing on the second Tuesday in November in each year, from among lumbia. Directors, num

themselves, and shall serve as hereinafter provided, that is to say; at ber of.

the annual election held on the second Tuesday in November, eighteen Election of. hundred and seventy-five, of the directors then elected, the seven who

shall receive the largest number of votes shall serve for three years; Classification of.

the seven receiving the next highest number shall serve for two years; while the seven remaining who shall receive the next bighest number shall serve for one year; and seven shall be elected annually thereafter to serve for three years; in all cases of a tie vote, the choice to be determined by lot. And said directors shall, at their first meeting succeeding the annual meeting of the association, elect one of their

number to be president of the board of directors, who shall also be President. president of the association; and shall elect one of their number as Vice-president. vice-president, and one of their number as secretary, who shall also be Secretary

secretary of the association; and the said secretary shall give bonds with surety to said association in such sums as the board of directors

may require for the faithful discharge of his duties; and one of their Treasurer.

number as treasurer who shall also give bonds with surety to said association in such sum as the said board of directors may require for

the faithful discharge of his trust Quorum.

At all meetings of the board of directors a majority of the board shall

form a quorum Vacancies.

“In case of any vacancy in the board of directors, by death resignation or otherwise such vacancy shall be filled by the remaining directors from among the members of said association who shall serve until the next annual meeting of the association at which time a successor shall be elected to serve for the remainder of the unexpired term "

Approved, March 3, 1875.

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