The cashier (in the Collector’s office) shall, in the necessary absence or inability of the Collector from any cause, perform his duties without any additional compensation; and the Collector may require the said cashier to give bond for the faithful performance of such duties during the absence or inability of the Collector; but the Collector shall in every respect be responsible, as now provided by law, to the United States, the District of Columbia, and to individuals, as the case may be, for all moneys collected.
(Aug. 6, 1890, 26 Stat. 294, ch. 724; enacted, Apr. 9, 1997, D.C. Law 11-254, § 2, 44 DCR 1575.)
1981 Ed., § 47-403.
1973 Ed., § 47-304.
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 47-401.
Structure District of Columbia Code
Title 47 - Taxation, Licensing, Permits, Assessments, and Fees. [Enacted title]
Chapter 4 - Collection and Disbursement of Taxes
Subchapter I - General Provisions
§ 47–401. Required bond for Collector of Taxes
§ 47–402. Deputy Collector of Taxes
§ 47–403. Cashier in Collector’s office
§ 47–404. Account books of Collector
§ 47–405. Certificate of taxes and assessments due; furnishment; fee
§ 47–406. Powers of Mayor — Adjustment of certain rates
§ 47–407. Powers of Mayor — Waiver of interest and penalties. [Repealed]
§ 47–408. Powers of Mayor — Omission from records of uncollectible taxes and assessments
§ 47–409. Disbursement of taxes and appropriations; settlement of accounts. [Repealed]
§ 47–411. Trust fund deposits and disbursements. [Repealed]
§ 47–412. Applicability of personal property tax provisions. [Repealed]
§ 47–412.01. Time for performance of acts when last day falls on Saturday, Sunday, or legal holiday
§ 47–413. Jeopardy assessment and collection. [Repealed]