National Republican. (Washington City (D.C.)) 1872-1888, 1874-08-26
THE sPEAKM4Y TAxLIBN CASE.
THE AUDITOR AFFRMs THE LIEN.

THE AUDITOR AFFIRMS THE LIEN.
In the case of Speakman vs.. Speakman,
heretofore reported In this paper, Auditor
Leech yesterday fled his report, affirming the
validity of the lien Of special improvement
certificates This suit was brought by one of
the heirs-at-laW of Hayes Speakman, deceased,
for the sale Of lot l, square 1914, and the court
ordered the sale by trustee, who reported that
he had sold the lot for 81, 500. The trustee
also reported that there is an assessment for
special improvements, amounting to S679,with
interest from July l, at the rate of ten per
cent, and he submitted the question Of the
payment Of the assessment for the further al
vice and consent Of the court, with the state
ment that the purchaser made his ola Will tn :
understanding and condition that all taxes anu
assessments be paid out Of the purchase
money. The court made decree referring the
cause to the auditor, to report Whether the
special improvement tax is q valid lien upon
the property. -.
The auditor says the unpaid bill for the i'm
movement bears date November Is, 1872, and
It shows on its face that the assessment was
made in pursuance of act Of the Legislative
Assembly prescribing the mode of settlement
for special improvements, approved August 10,
1871. This act provides for the preparation Of
q statement Of the cost Of an Improvement,
and an A.eSsment 10 be made based on said
statement; that within ten days after making
an assessment the board shall give notice to the
proprietors Of property adjoining and benefited
by said improvement requiring the amount TO
be paid within thirty days, and that in case OF
neglect or refusal TO pay at the expiration Of
thirty days. they shall Immediately thereafter
issue certificates Of Indebtedness against the
property, (Which certificates shall bear inter-
est until paid at the rate Of ten per centum per
annum, and until paid the assessment and Ger
tiRcate shall remain and be 9 lien upon the
property on or against which they shall have
been issued" An act approved May 20, 1873,
provides that the time for payment Of all as
sessment certificates which have been or may
be issued by the Board Of Public Works under
said act of the Legislative Assembly Of August
10, 1871, shall be extended so that the amount
Of each certificate shall be payable In five equal
installmeuts from the date Of said certificates,
with interest at the rate Of ten per cent. per
annum until paid.
The auditor proceeds at will be seen that
the act last above cited in terms extends the
time Of payment Of special assessments. But
neither THIS nor any other act impairs or IN any
wise affects the lien created by the third sec
ton Of the act Of August 10, 1871, which sec
ton declares, IN clear and express terms, that,
until paid, the assessment and certificate for
special improvements made by the Board Of
Puplic Works shall remain and be Zen upon
the property on OF agaInsb WINCH Lney Shall
have been issued Nothing having been pre-
-suted to show that that there has been any
want o. conformity to law or any irregularlty
whatever in the Qaking Of the assessments, he
does not assume 70 consider such question. By
the thirty-seVenth section 81 the Organic act,
and BY the act of the Legislature, 1t Is made
the duty Of the Board Of Public Works to make
these assessments for special improvements,
and by the former ~ Siyl officers are required
to take and subscribe do oath. The special
improvement tax under consideration having
therefore Been levied by sworn public o1feTE p
pursuance of law, the assessment is presumed
prirna fGeGs to have been properly made; for It
Is the settled rule Of the law that all sworn
public officers, when acting within the scope
of their authority, are presumed 70 have faith
fully fulfilled every requisite which the dis
c6Atse Of their duty demands, until the con-
trary Is proved" He cites Russell vs.. Beebe
ct al, Hampstead, 7O4, and Dunlop vs.. Monroe,
Cranch c. c., $50, and closes "Under these
circumstances, report that the smonnt re-
ported by the trustee as q special improvement
tax Is valid lien upon the real estate sold in
this case"
Exceptions Will be made to the report and the
case argued before Judge Wylie in September