National Republican. (Washington City (D.C.)) 1872-1888, 1874-10-24
DISTRICT AFFAIRS.

NEWS FROM FOUR-AND-A-HALFS STREET
Mr.. Vinson, the auditor, is sick, and as there is
no deputy, for few days the business of his office
will be suspended.
Thomas ]. Shea and John F. Riley have been
appointed notorary publics by the Commissioners.
The commissions Of seven notaries have been
revoked during the present week for nOn-pay-
ment Of the license tax required by Law, and as
there are several others in default for the same
neglect, It is highly probable the oneial az will
Some time since certain gentlemen WHO are
interested in manufactures in this city had bills
for taxes rendered them under the general tax
law. Ihey promptly applied Tor relief 70 the
Commission, who In turn referred the matter to
the Attorney for the District, who rendered the
DIsTRIcT ATTORNEYS OFFICE, Aug. z, 1S4.
TO the COMIaiSSiOneTS:
GERTLEMKN: The Legislative Assembly stat
ute Of June %, 1S73, which went into effect thirty
days thereafter, July %, ls7s,) exempted from
general taxes for ten years all property, exceed
ing 1000 in value, which might thereafter be
actually employed in manufacturing purposes.
Since July %, 1873. there has been no general
assessment, snd the valuation Of the exempted
property, stands on the books, If there at
assessment OF 1878, with probably subsequent
annual emendations in some instances. The next
triennial assessment will be had in 1875.
The application Of the petitioners Is, therefore,
In effect, for exemption from general taxes ac-
cruing since July %, 1873, on property owned by
them, and actually employed By them since that
time in manufacturing purposes, and worth more
than iVe thousand dollars. They do not claim
exemption from the special three per cent tax
imposed by Congress In the act of June 20, 1874
Nor do they claim exemption from special taxes
or assessments for local improvements.
With these limitations the demand Of the petit
TONERS Is well founded.
In the absence Of any restriction in the organic
act upon the legislative power in this respect the
Assembly was competent to exempt from taxation
any class Of property. To grant and revoke such
exemptions at pleasure, except where they are in
the nature Of contracts is an ordinary exercise Of
legislative power. The exemption In question
was duly granysd, and the statute to that effect
Is binding upon the Commissioners
The language OF the statute does not admit any
question as 70 the previous employment Of the
property; 1t refers only to the actual employment
subsequent to July %, 1873, and exempts for ten
and personal, used for manufacturing purposes,
provided It exceeds 5000 In value. 1t had been
intsnded 70 tax all suca property which Ind been
used for such purposes prior TO thai date, e would
have been excepted BY saving clause from the
operation Of the statute.
Whatever may be the true policy in regard to
exemptions from taxation, It Is clear that, until
the present statute is repealed or expires the
property exempted by It is not properly charge
able with general taxes.
My opinion is, that the collector, while main
tanning the charge against such property Of the
all special taxes and assessments, should drop
the charges for general taxes for the District
cruing since July %, 1873. Full proof should be
required in each case that the property falls
within the conditions Of exemption.
Very respectfully,
(Signed,) W. BRNEY,
Copy: Assistant Attorney.
concur in this opinion.
(Signed,) EDWIN L. STANTON, Attorney.
OCTOBER 5, 1874