Evening star. [volume] (Washington, D.C.) 1854-1972, 1878-05-13
Unpaid Taxes i'm the District.
REPORT OF ATTORNEY RIDDLE

OFFICE OF THE ATToRSEY, ID. c., MaylI. 1873.
10 ne Z. s. Commissioners, ID. G.:
Gentlemen: The answer to the inquiry what
OF now many churches have been proceeded
against for nOn-payment of taxes under fbe
act OF June 20, 1874, could be answered i'm
SSnort-no action has been had against any.
Such answer, however, is hardly satisfactory
10 any one. This whole matter Of delinquent
taxes comes up at the statement of the uues
IloE, ana II IS one OF the gravest matters with
"nlcn Ihe District government has to deal
1he habit OF not paying taxes on the part of
many OF our people has become inveterate
30 many does IL include and such a large
amount OF money IS involved. the thing is So
Old, that how 10 deal with il wisely is a prob
lem Congress sought solution by the act of
March Sd, 1871: Pursuant to statutes, the Dis
ItlCt u, e oecaIle the purchaser al general sale,
OF nearly all delinquent property, and this act
provides that the Commissioners should com
mence suits i'm equity against the former
oWheFs t sf ana nave Lhls property again sold, and
the District for taxes, interest, costs and pen
allies, and my predecessor made some prepa-
rations TO execute this statute
My attention was early called to this matter
Ii seemed TO me that if this plan was 10 he
executed the act should be so changed as 10
autnoflze $.tIsl proceeding against the property
itself IN rem and thus avoid grave diffieuIties
IL would also require the commencement of
some two thousand or three thousand eases.
as shown 10y an estimate then made, which
tween $1,000 and $4,000 as the law now re-
mains. Meantime with the Shrinkage of val
ues and the augmentation of the debts by
anad interest and penalties, the throwing upon
erty, the distress and ruin which would he
wide and sudden, and the evident failure
Nhlch would attend an attempt to sell ali this
property induced me to recommend a nanse
I'm TINS place. Meantime a few cases were
commenced as tests, and have gone forward
In Or9ef TO put the scheme In good working
gress, through the CommissioSers @ 70 0ShI SiII
changing the proceeding TO one IN REM: also
Dill to permit the District to Institute All
SUNS Without prepayment of costs, &c. Neither
OF winch have yet received favorable eOnsd-
GRAFTON. In the meantime a bill-one or more
was introduced for the relief of these delin-
queht property-owners, permitting them TO
redeem, on payment of taxes interest at 6 per
cent. and costs. This or these are pending.
and challenge charitable deliberation. ! have
pushed forward the cases already com
have hoped for an act to relieve the District
from prepayment of costs, have anxiousIy de-
sired change in the law itself, should Con
gress, on again turning its attention 10 the
subject, adhere TO its purpose of closing out
this vast amount Of unpaid taxes in this way
1t should be remembered that this burden
was one OF The Inher1tances OF the commits
sions who have done what they might TO pre-
vent Its increase on their hands.
To return TO the churches: BY the act of
June u: 1870, they were exempted from taxa.
tion. This was a general law, and seemed to
announce permanent policy. The act or
June 20, 1874, may be construed rather 20 have
ssuopenueu ~ ioi q year than 10 repeal IL. Such
is my opinion. The act of March Sd, 1873. ex-
empls churches from taxation. The act nj
July II lS76 exempts all property exemnted
by the laws of the United States. This is re
pealed by the act of March Sd, 1870. The acts
OF June II, 1870, and of March Cd lS55 AZ
pressly eXempts churches from taxation fho,,
are laws OF the United States and i have here
loIore expressed the opinion that the aef OF
June ~. 1873, was the only one taxing churches.
Respectfully,
A. 9. RIDDLE, Attorney
ga Prussian officer WAS rec.