D.C. Code § 9-323
One-half of the total cost of constructing a subway under the tracks and right-of-way of the Baltimore and Ohio Railroad Company in the vicinity of Chestnut Street or of the intersection of Fern Place and Piney Branch Road, extended, and thereafter the cost of maintaining the structure within the limits of its right-of-way shall be borne and paid by the said Baltimore and Ohio Railroad Company, its successors and assigns, to the Collector of Taxes of the District of Columbia for the deposit to the credit of the District of Columbia, and the same shall be a valid and subsisting lien against the franchises and property of the said railroad company, and shall constitute a legal indebtedness against the said railroad company in favor of the District of Columbia, and said lien may be enforced in the name of the District of Columbia by a bill in equity brought by the Mayor of the District of Columbia in the Superior Court of the District of Columbia, or by any other legal proceeding against the said railroad company; provided, that from and after the completion of the said subway and approaches, the highway grade crossing over the tracks and right-of-way of the said Baltimore and Ohio Railroad Company at Chestnut Street shall be forever closed against further traffic of any kind.
D.C. Code § 9-323
Office of Collector of Taxes abolished: See Historical and Statutory Notes following § 9-310.