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Volume 21

Public Law 46–160

to construe an act entitled “An act to relieve the churches and orphan asylums of the District of Columbia and to clear the title of the trustees of such property.”

Approved March 3, 1881

Statutory text

An act

to construe an act entitled “An act to relieve the churches and orphan asylums of the District of Columbia and to clear the title of the trustees of such property.”

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,

That upon the payment on or before the first day of October, eighteen hundred and eighty one, of all taxes and assessments levied since the first day of July, eighteen hundred and seventy four, upon church property used for parsonage purposes in the District of Columbia, all taxes and assessments levied upon said parsonage property prior to said first day of July, eighteen hundred and seventy four, together with any and all penalties, costs, and interest that may have accrued thereon, shall be, and hereby are, remitted and released.

Sec. 2.

That all taxes and assessments heretofore levied upon orphan asylums, and on

Orphan asylums.

Taxes and assessments remitted; hereafter, to be exempt from taxation.

Provisos.

the grounds actually occupied thereby, together with all penalties, costs, and interest that may have accrued thereon, shall be, and hereby are remitted and released; and said asylums and grounds shall hereafter be exempt from taxation while so occupied : Provided, That all other real estate belonging to such institutions shall still be held for assessment and taxation, and for all previous assessments and taxes.

Approved, March 3, 1881.

Parsed from the official Statutes at Large USLM XML in 21.xml