District of Columbia Code Division VIII. General Laws. § 47-601. Preparation of annual tax ledgers and statement of assessment and taxes.

The Assessor of the District of Columbia shall be charged with the duty of preparing the annual tax ledgers on a numerical system, which shall be finished or completed at such time as will allow preparation by him of tax bills for collection purposes. Upon the completion of the tax ledgers, said Assessor shall prepare a statement showing the total amount of the assessment of both real and personal property, and the total amount of taxes to be collected under said assessment; which statement shall be receipted by the Collector of Taxes in triplicate, and said Collector shall be held responsible under his bond for all such taxes, except such as he may not be able to collect after fully complying with the requirements of law. The original receipt of said assessment and taxes shall be forwarded by the Assessor to the General Accounting Office, the duplicate to the Auditor of the District of Columbia, and the triplicate shall be retained by the Collector.