National Republican. (Washington City (D.C.)) 1872-1888, 1874-04-08

each Of the old governments should be afuIl
cioseds and the enforcement Of legal contracts il
snsf Of sSsss
such contracts, therefore, remain In full force
according to their terms or stipulations.
is In coS NeS IN ~ sos .naf I'M nis
court OF the District in the cases Of the Board o
Public Works vs.; The Corporation Of Wash
cslOn, to some extent, has BEEN mon IIsundsrstOod
Il was not all contracts which It enjoined from
being executed, but only class, in reference 4
Of February u, 1871, extended for twelve month.
in the future, and seemed to be designed to ignore
during that period the existence OF the Board o
the control over the streets, avenues and aIlsyl
which Congress had seen fit to confer upon It
This class of contracts was designated by one O
the Judges slump contracts" and system O
'.jobbing," and by the entire court declared
Illegal, but not any others. Nor did the decision
require the board 70 arrest the progress Of any
work actually commenced under proper contracts
or prevent it from allowing such contracts to be
But not only does the act Of February q, 1871
plainly recognizes the validity of legal contracts
made by the former governments; It does more
1t directly and clearly prohibits the existing gov
eminent from, in sny manner, assuming obliga
lions Incurred by the former governments, or from
paying any money which may be due or become
due under any contract executed prior to June
1871. For the 18th section is in these words:
"And be IL further enacted, That the District
shall never pay, assume, or become responsible
for the debts or liabilities Of, or In any manner
give. loan, extend Its credit to In aid Of AM
public or other corporation, association or indt
vidual."
No prohibition could be more explicit. It in
cludes in Its terms the obligations OF all natural
lions; and as "public corporation" is the appro
pirate and established phrase by which municipal
Organizations are indicated its use, er ri termtnf
Georgetown and the Levy Court, and prevents
the District OF Columbia from making appropria-
tions or payments to satisfy any demands arising
out of contracts made by them or either Of them
This cannot be done as respects these corpors-
lions any more than for private corporations, OF
individuals, or associations Of individuals. 1t Is,
therefore, obvious that to alter the mode OF pay
ments for improvements contracted by the pre-
vious governments, so as to require two thirds Of
the cost to be paid by the present government
and one third by indiyidpals, would be q palPable
tion of the organic act. 1t would be In part an as
sumption and payment Of obligations OF the former
and of individuals, which would ad,
nit Of neither justification nor excuse.
In accordance with this prohibition, in Davi;
Ell al vs.. Cooke ct al, commonly called "the four
million case" in which the matter was fully dis
the old corporations could not be ingrafted the
new or the obligations Of the former be ''entaied
on the latter" In no form or manner can 1t be
done. Liabilities Of the cities of Washington and
Georgetown and the county Of Washington must
be paid by them, or out of property within their
respective geographical limits, and the amount
agreeably to the ordinances Of these governments
cannot be increased diminished by an act Of the
Legislative Assembly.
Second. Nor can work authorized by the late
and permitted to be done by the
Board OF Public Works, or by oral orders from 1t,
be paid In the proportion Of two thirds from the
funds OF the District and one third from the funds
Of individuals. BY mere permission or unwritten
orders the board cannot bind the District for the
payment Of any sum. It can only do So in the
limited and special modes designated in the 37th
oft ba mi mt VII Inv
made subsequent to legislative appropriations.
And 1t Is one third Of the cost Of work thus con-
tracted for which the board can assess against ad
accent and specially benefited property.
1t Is true that no exact formula Is required for
these contracts, and hence they may be in the or
binary forms or by written correspondence con-
tanning tho nece Larry stipulations OF agreements
But whatever may be the form adopted, the
contracts must De in writing, and must be pre-
ceded by appropriations, and 1t Is only when these
rendered liable for work done by the Board of
Public Works. And It Is an indisputable fact
That, until July TO- 1871 the date Of the approval Of
act, no appropriations existed for improvements;
and as no appropriations existed before that date
40 written contracts could be made so as to i'm
pose any pecuniary burden on the District. And
nent Of work executed before the LIST Of June,
ISL, In part out OF the funds Of the District, and
until that date the District Of Columbia as gov
srnment had no existence, and, as o consequence,
t could neither create nor assume any obligations.
Its liabilities, except for necessary expenses In
is Inauguration, could, therefore, only commence
It the period of its legal existence arise after
ward. IL this be so, the Legislative Assembly,
10 moro than the Board of Public Works, can rem
Ter II liable for work done prior to its existence
This would be, in effect to give ait life and power
before Its birth" and while the old governments
in being. The fact Of the anterior exist
,nce of the Board Of Public Works from March
o, 1871, is an immaterial consideration, inasmuch
until the lst Of June-in fact, until after the ap
,ropriations Of July l0-it had only imperfect
he streets, avenues, roads, alleys md sewers,
Without power to involve the District In lablli-
les for ordinary work or special improvements.
ief from what they may regard as improper or
rnfsir charges for Improvements, not made under
contracts with the board and prior to July TO-
81, should, therefore, DO presented to Congress.
Properly, they cannot come before the Legisla-
ture. They are not "rightful subjects" for It's
or action. Congress, by the act OF
VI and Seventh streets should be assessed, has
acitly declared that work commenced, done, OF
authorized by the old governments, can only be
sHs So With its
lon or when IL so directs. Congress may make
ssential changes in the organic act; the Legisls-
ure cannSt, however wise, Just, OF os1en ctad
o do so. The transition from the old govern
nents to the new involved some difficulties as
yell as some mistakes and 1t is not sGrpriiiSl n
But to secure this the proper
authority should be addressed, and 1t should
.lways be remembered that 1t is Congress which
las the exclusive and primary jurisdiction over
he District, and that the powers Of the District
while large and extensive, are sec
ndary and limited.
md even where doubts only exist as to its func-
ions, Il Will be eminently wise to secure the In
ervention and action OF Congress.
Third. Taxes for the payments Of debts OF the
Id corporations and Of the new government
hould not be embraced in the same law. The
liabilities Of the one not the liabilities OF the
airy for their liquidation should be provided for
q separate bills. A reference to several sections
( the act Of February q, 1871, will tend to render
bis plain that 1t Will not admit OF dtsputation
"Lands or other property In said District shall
ot be liable to higher tax in any one year for
han two dollars on every hundred dollars Of the
ash value thereof"
This relates to taxes Of the District Of Colum-
ia, the present, not the antecedent governments,
DR. generGL-thnt is, ordinary or common pur-
oses. An important qualification then occurs
"But special taxes may be levied in particular
ectons, wards, or districts, for their particular
peal improvements"
This refers to o class OF improvements which
lay only be Of limited or local benefit and allows
tax for that purpose beyond two dollars. The
eneral tax cannot exceed this maximum; the
eneral and special taxes may.
The twenty-first ana tWenty-seconds sections tol-
ow, and prohibit the property within the limits
( the county from being taxed for debts con-
racted by the cities Of Washington and George
own, and within the boundaries Of those cities,
rom taxation for tbs payment Of their respective
bligations; and in the fortieth section Is this In
ortant and pertinent clause:
"And the Legislative Assembly shall have
over to levy Especial tax upon property, except
he property Of the Government OF the United
,tates within the city OF Washington, for the
ayment of the debts OF said city; and upon prop.
rty, except the property Of the Government OF
for the payment Of the debts Of said
ity; and upon property, except the property OF
he Government of the United States, within the
limits OF either Of said cities, to pay any debts
wing by that portion Of said District"
Nor is this clause modified by the act Of Con-
Of the sinking fund % fund the
abilities ofthe city Of Washington, consisting Of
be floating debts and trust funds found to be due
y the auditing commission on the LIST OF June.
ST., not exceeding one million one hundred and
ny thousand dollars, and to issue bonds there
u, in the second section, empowers
I" The Legislative Assembly to eau 80 to be levied
nd collected from all taxable property OF the city
Washington, within its limits, q tax annually,
hitch shall be Sufficient TO pay the interest upon
lent TO retire the said bonds at maturity, the said
AZ TO be collected at the Same time and In the
anne manner as general annual taxes are col
scted in the said District: Provided, That the
aggregate amount Of taxes In any one year er-
spfing such additional assessments az may be
ru, shall not exceed two per centum on the as
essed cash valuation Of property in said city"
On the contrary, IL Is special tax which Is pro
lded for in this section, Is well IS In the 40th
sction OF the organic act And Il 10 clear, FIRST,
carrY an the ordfnarv bu siness and oDeration of