Evening star. [volume] (Washington, D.C.) 1854-1972, 1874-08-25
Tax Lien Special Imprc-amar,s,
Certificates

,.ha case AUDITOR LEIGH.
-. Ut Speakman against Speakman
Cd, 20 ending in the Equity Court, the audi
tor, Judge Leech, has fled his report. In this
case the legality of tax lien certificates = IN
yOlyed. This suit was brought by one OF the
heirs-at-law of Hayes SPeskmsn, deceased, for
the sale OF lot /, square 164, and the court or
deTed the sale BY trustee, who reported that he
had sold the lot for 81 SEQ. The trustee also
reported tbst there IL an assessment for special
Improvements, amounting TO SeI9, with interest
from July 1st, at the rate Of ten per GEN., and
he submitted the question of the Pigment of
the assessment for the further advice and con-
sent OF the court, with the statement that the
purchaser made his bid with the understand ny
and condition that sll taxes and assessments he
made a decree referring the cause to the audi
tor, to report whether the special Improvement
tax Is a valid lien upon the property.
The auditor says the unpaid dill for the I'M
provement bears date November 18th. 1872, and
it shows on its face that the assessment was
made in pursuance Of act OF the LIE ytslative As
sembly prescribing the mode Of assessment for
special Improvements, approved August 10Th,
1871. This act provides for the preparation OF
a statement of the cost OF an improvement, and
an assessment 70 be made based on said state
ment; that within ten days after making an
a. assessment the board shall give notice TO the
prOpristors OF property adjoining and benefited
by said Improvement requiring the amount to
be paid within thirty days; and that In case of
neglect OF refusal to pay at the expiration OF
thirty days they shall Immediately thereafter
issue certificates of indebtedness against To
property (Which certificates shall bear interest
until paid at the rate of ten centum per annUm,
and until paid the GSssSsment and certificate
shall II main and be lien upon the property
on o. against which they shall have been
issued" Al act approved May 29.h, 1873, pro-
yites that the time Tor payment of all ass sss-
ment certificates which have been or may be
Issued by the Board of Public Works under
said act of the Legislative Assembly of
August 10th, 1871, shall be extended so that the
amount Of each certificate shall be payable in
FIVE equal annual instalments from the date OF
q rat n
per centum per annum until paid.
The auditor proce sds: sit 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 Sd section OF
the act OF August 10th, 1871, which section de-
clares, In clear and express terms, th at, until
paid, the assessment and certificate for special
Improvements made by the Board of Public
Works shall remain and be lien upon the
property on or against which they shall have
been Issued Nothing having been presented
TO show that there has been any want of con-
formity to law or any irregularity whatever in
the making of the assessments, he does not as
sumo to consider such question. By the 37th
section OF the organic act, and by the act of the
legislature. il is made the duty of the Board of
Public Works TO make these assessments
for special Improvements, and by the former
all civil officers are required to take and sub
scribe an oath. "The special Improvement tax
under consideration having therefore been
levied by sworn public officers in pursuance of
law the assessment is presumed pima facie to
have been properly made; for it is the settled
rule of the law that all sworn public eff GERS,
when acting within the scope of their authority,
are presumed to have faithfully fulfilled every
requisite which the discharge of their duty
demands, until the contrary is proved" He
cites Russell sgt. Beebe ct al, Hempstesd, IO4,
and Dunlop agt- Monroe, Cranch g. O., $50,
and closes sc Under these circumstances,
report that the amount reported by the trustee
as special improvement tax is valid lien
upon the real estate sold in this case"