Evening star. [volume] (Washington, D.C.) 1854-1972, 1878-07-17
Interest ON Revised Assessments.

OPINION OF THE ATTORNEY FOR THE DIS
TRICT.
The following opinion of the Attorney for
the District of Columbia is matter of inter
est to taxpayers:
OFFICE OF ATTORNEY ID. c.. July Is. 1878.
When on revision special assessments are
found erroneous, shall interest accrue from
the date of revision or the day when the ORR
ginal assessment was due under the law!
THE CASE RESTATED.
GenteWen:-Since my former opinion in
this grave matter, have carefully reviewed
the case, and scrutiniZed all the factors which
reStaTed.
The 57th section of the act of February Il,
ISL. authorizes the Board of Public Works to
improve streets, &c, and assess, not exceed
at L.. Az.
This was the original authority for all the
special Improvements since that time.
The act of August 10, ISL, claws Dist, pit.
2 p. 49, prescribed the mode of assessment in
the LIST section. The I'd section declares that
Board of Public Works shall give notice there
of. to the owner of the property assessed, re-
Quiring payment in thirty 600 days.
Section provides that if such owner shall
neglect TO pay such assessment, after the eX-
plratiOn of thirty (30) days. the Board of Pub
llc Works shall tissue certificate of indebt-
edness against the property so assessed, which
certificates shall bear interest until paid, at
the rate Of ten per Centum per annum."
This is very explicit. Under the authority
OF these acts all the assessments were made,
notice given, payment refused, and certiIi-
Gates issued.
All manner of objections were raised The
act Of the District legislature was said to be
void, insufficient, had not been pursued. The
assessments were null, erroneous, &c Many
property-oWners would not pay Cases We're
made in court. Years INTERVIEWED; The
amount of interest became OnerOuS. Finally,
Congress iDterpOSed and settled the main
questions, leaving nothing but the day from
which interest shall date on the unpaid assess
mentS, to be made out by construction.
1t must be obvious, that if the new act re-
cOgnized the validity of the laws referred to,
and regards the assessments under them as
amount actually due under them, interest
must be computed from the time the assess
mentS were made due, under the laW-thirty
t3U) days after notice. unless the new law de
CIareS otherwise.
On the contrary, If it treats the act of the
District legislature as no law, the assessments
as Invalid, but IN view OF the valuable i'm
prOyemenls made undertakes to charge the
cost on the property owners, or for any reason
legallZeS the work done. orders an assessment
OF its cost, and fixes time when the new as
SeSSmentS shall be paid or requires notice of
the new assessments, says anything whereby
the OLD assessments are condemned as void or
by which the revision of them would in effect
De new assessment, the interest should date
from SAID new assessment, or time when The
same shall be due.
Which OF these conditions exist under the
part OF the act:
An ACT 10 provide for the revision and cor
Icc;lOn OF assessments for special improve
mems IN the District of Columbia, aud for
other purposes
Be 1t enacted by the Senate ana House Of
ReHreScntdticeS Of the United states o. Aneri-
ca IL. CU0QrGSS assembled, That the Commits
Si0nerS OF the District of Columbia be. and
they are hereby, directed to enforce tjte col
lection, dccOrdtng 10 eriStipq i0US, o. al u.s.
SeS>HteRtS FOR special i'm prOUements DreUQred
under an act Of the Legislative ASSEMBLY o. Az
gust tenth, eighteen hundred and ScreRty- one
as charges upon the property benefited by the
improvements III respect TO which said assess
mentS We're made"
1t is thus seen
l. That the act of the District legislature is
recognized as binding law.
2. That all the assessments made under it
are legal and valid.
j. They are to be enforced according to that
act and acts amendatOry Of il.
The law goes the Whole length, and in terms
SuStalnS the ground taken by US il the late
argumenG before the Supreme Court OF the
United States in the Mattingly and Shoemaker
case, not yet decided.
The above is explicit, broad and UNQUALIFIED
In the enforcement OF these legal assessments
under this binding law, It provides further,
and this is the entire residue OF tine law
PrO,ided, That upon complaint being made
TO the Commissioners, within thirty days from
the passage of this act, of erroneous or excess
Siye charges in respect to any of said assess
mentS which remain unpaid, said Commits
Sloners are hereby authorized to reriSe such
assessments so complained of and to correct
the same: and where certificates of assess
ment have been issued, they shall issue To the
holder OF such certificate a drawback certiii-
cate Tor the amount OF such erroneous or eX-
ceSSiYe charges, which certificates shall be
received at any time IN payment OF assess
ments for special improvements, ana they
shall be redeemed in the manner prescribed
Tor the redemption and purchase OF certii-
Gates, as provided by an act of the legislative
assembly of May twenty ninth, eighteen hun
dred and Seventy-t three, entitled An act for
extending the time OF payment OF special
assessments, and for other purposes" after
the provisions Tor the purchase and redemp-
ton of certificates named in said act SHALL
have been fully carried out.
Approved, June -, lS-S.'
This gives the Commissioners power, care
fully limited, TO revise and correct the assess
ments under either OF two conditions, when
they are notified under the act:
l, That all aSSe. Sment Is erroneous
2 Where it is excessive.
And 1t will be found that these terms mean
the same thing. They can in no case declare
an assessment void. The utmost they can do
Is To correct its errors Dy renting Its excess
OF the true amount.
do not say that assessments may not be
found SO erroneous as to be void as, for in
stance. when assessed on the wrong property
nave no hesitation Ill saying that If a case of
void assessment Is found, an assessment
should be made pursuant to sections 2 and 3
OF the above act OF August 10, 1871, notice
given, and that 1t must travel the Old round of
payment by instruments.
Nnen The assessment Is revised and per-
fected as thus provided for, then what? Notify
the prOperty-OWner, and wait thirty (30) DAYS
and II not then paid, issue certificate? Not
at all. All that has been done. These are not
steps OF enforcement They are steps prepar-
atOry TO il. The Commissioners cannot issue
another certificate of assessment or indebted
ness. one has already been issued This act
recognizes the validity of such certificate i'll
the hands Of a holder, for it provides that the
Commissioners shall issue to the holder of
such certificate drawback certificate for the
amount of such erroneous or erceSsiye
charges"
1t is seen that the words erroneous or
" excessive III this act are treated as eQlIiya-
Tents. ! he law holds that III every other aspect
possible the assessments are accurate and
therefore valid. They are erroneous only
where they are in excess OF the true amount
and this Is the sole matter entrusted TO the
Commissioners. All their action is to ascer-
tain and correct this wrong, and only this
The assessment being corrected by reGuc-
ton 10 the true amount, the Commissioners
are ito enforce the collection of il according
TO existing laws" These are the act of August
18th, above referred to, which required the
Board of Public Works, after a year, to sell the
property at the request of the holder of the
certificate. The act of May D. 1873, pt. laws
District p. 80, amended that and made these
special assessments payable in five ANNUAL in
Staments, instead of at the end OF one wear
and was modified by act of Congress of June
20, 1871, Stat. al L. 116, and the recent organic
act of June II, 1873.
Those who contend that interest on these
special assessments, is to date from the day of