§ 1–301.70. Taxes not to be anticipated by sale or hypothecation.

The Mayor of the District of Columbia shall have no power to anticipate taxes by a sale or hypothecation of any such taxes or evidences thereof.

(June 11, 1878, 20 Stat. 104, ch. 180, § 3.)

Prior Codifications

1981 Ed., § 1-310.

1973 Ed., § 1-219.

Cross References

Borrowing, issuance of revenue anticipation notes by Council, see § 1-204.72.

Change in Government

This section originated at a time when local government powers were delegated to a Board of Commissioners of the District of Columbia (see Acts Relating to the Establishment of the District of Columbia and its Various Forms of Governmental Organization in Volume 1). Section 401 of Reorganization Plan No. 3 of 1967 (see Reorganization Plans in Volume 1) transferred all of the functions of the Board of Commissioners under this section to a single Commissioner. The District of Columbia Self-Government and Governmental Reorganization Act, 87 Stat. 818, § 711 ( D.C. Code, § 1-207.11), abolished the District of Columbia Council and the Office of Commissioner of the District of Columbia. These branches of government were replaced by the Council of the District of Columbia and the Office of Mayor of the District of Columbia, respectively. Accordingly, and also pursuant to § 714(a) of such Act ( D.C. Code, § 1-207.11(a)), appropriate changes in terminology were made in this section.