Evening star. [volume] (Washington, D.C.) 1854-1972, 1878-09-28
SPECIAL ASSESSMENTS.
The Views of Commfssioncr Dent,

The Views Of Commissioners Dent.
The Commissioners of the District held
meeting yesterday afternoon relative to spe-
cial assessments. Commissioner Dent ex.
pressed himself as follows upon this important
subject:
~ deem it proper to lay before the board the
views which will control my action under the
1878, to provide for the revision aud correction
OF assessments for special improvements in III
District of Columbia: This course seems more
necessary because of certain recent opinions
of the attorney for the Distric. from which am
constrained, reluctantly, 10 dissent.
- assume that the bill was intended to be a
measure OF relief TO the tax payers of this Dis
trict. 1t was so understood and declared to be.
boh In the committees and when before the
TWO houses OF Congress; and the fact that on
every Street, where assessments have been re-
that Ieile1 was greatly needed.
he act reads as follows That the Com
mlssioneIs of the District of Columbia be, and
they al e hereby. directed to enforce the col
lection, according to existing laws, of all
assessments for special improvements pre-.
pared under an act of the Legislative Assem-
bly, OF August tenth, eighteen hundred and
seventy-ohe, as charges upon the property
benefited by the improvements In respect to
which said assessments were made: Frouided
That upon complaint being made 10 the Com.
ml>sloEers within thirty days from the pas
sage OF this act of erroneous or excessive
charges In respect to any of said aSSeSSm ants
hereby authorized TO revise such assessments
SO complained of, and To correct the same:
and where certificates of assessment have been
issued tEey shall issue to the holder of such
certificate drawback certificate for the
amount of such erroneous or excessive
charges, Which certificates shall be received at
any lime in payment of assessments for spe-
cla improvements
NIhe complaints of erroneous and excessive
charges have been SO general that it may be
safely assumed that every unpaid assessment
a m IN.
revision must be made by streets, it mast ne
cessarily include all lots fronting on the i'm
proved street and subject to assessment
In proceeding to execute this law, the first
question to be settled is: Wat assessments
are we required to enforce? 10 dis question
sWer, viz: "All assessments prepared under
an act of the legislative assembly of August
luth, lo.l, as Charges upon the property ben
ehled by the Improvements. in respect to
which said assessments were made. Car
first duty, therefore, IS to take up each
case In Its proper order and on its DIS
,hs nc' merits ba and ner to inquire whe,h2r
the meaning OF the law. 1t is question OF
fact TO be settled according to our best judg-
ment. If we find that it has been benefited
We are % enforce the collection of so much of
saiG assessment as, on revision, We find due
and unpaid. ii we find that the PROPERTY has
Lot been benefited it is as clearly our duty to
cancel the assessment as both erroneous aud
excessive We have no authority whatever
to enforce the collection of any assessment
against property not benefited. TniS is mani
act under review, but also from that used in
the organic act of the 2lst February, 1871, sec
tlon 81, and in the acts of the legislative as
sembly Of the 10Th of August 1871, section >
aud of the 29th of May, 1879, sections and p
in each Of which the language used is su0-
stantlaiy the same, viz: property adjoining
aid specially benefited by the improvement
"lknow that our attorney commends to us.
as p safe guide, the rule established by the
late board OF pubic works, wiiicn falsely as
su1ned that all property fronting on an i'm
plovemeht is benefited thereby, aud is there
loIe legally subject to assessment Bat gard
Ing ,Ge opinions OF our attorney, though en-
t'litu 20 great respect, as advisory only, can
b"t permit them to conclude the exercise Of
my own Judgment and conscience especially
as my position Oh this subject is abundanty
supported by the rulings of MS Immediate pre-
deceSSor. To admit such construction as he
proposes Is to ignore and eyate the plain
meaning OF series OF legislative actS, all
SPEAKING the same unmistakabie language.
Nor can 1 accept the rules and modes of ad-
mlniStratiOn followed by the board of public
works as entitled to special consideration as
precedents Tor our guidance. Moreover, the
action OF that board on this subject was not at
all utliCrm. A notable exception is to be
found en- Massachusetts avenue, between lith
aid 10Th streets, where, on complaint OF two
distinguished senators, both lawyers, and
diners affected, that their property was not
benefited by that improvement, the assess
mentS We're Cancelled. These eminent lawyers
the language employed in this act, and they
obtained it Why may not all citizens and
taxpayers claim the same protection of law?
II hold further, that in all cases where dam
ages have beel awarded by the board of audit
for injuries to property, such award mus: be
accepted by US as conclusive evidence that
improvement, and is not therefore subject to
assessment. For it is to be presumed that the
amount awarded is, in the judgment of the
board. the balance or excess of damages over
all benefits received. Nor is it for genera
Dement'S. resulting from the improvement of
streets, that private property can lawfully be
out Of the general fund, which bears twothirds
OF ihe cost, aud to which all tax payers con-
tribute; Ii is for special benefits, and for
these alone, that we are authorized y Assess
the other one third of the cost of an Improve
ment against the property specially benefited
thereby.
INTEREST
''The revision required by this law Is
neither more nor less than re assessment,
ana the fact that in every case where revision
has Doen completed large reductions have
ia the case of some streets to fifty per cent
tends to prove, if it does not c0nciusively
prove, that as yet no legal and proper bills Of
assessment ,s .h have been rendered; in other
words, that The assessments heretofore made
are both erroneous and excessive Ii this be
SO, as it clearly is, then hold that the .axpay-
ers are not In default, and that they are
cnaTgeaole with interest only from the date OF
delivery to them of the revised and corrected
bills. They are in the position of debtors, who
hold themselves ready to pay all lawful and
Just claims whenever demanded. A formal
tender OF any less sum than the amount of the
assessment was useless, because the collector
could not accept partial payment. He must
receive all or none. They refused payment,
not because they were unwilling to pay their
lawful taxes, but. In most cases, under legal
advice; and test cases are now before the
courts for adjudication.
III, as we have assumed. the act which we
are required to execute is, indeed. ameasure
OF relief, we can reasonably take no other view
OF the question Of interest. For if ten per cent.
per annum for five years be added to the re-
Vised bills, il is clear that what is gained by
revision will be lost by interest, and the tax
payer will be without any relief whatever. The
claim against him in 1873 will be as large as 1t
was in 1873.
CERTIFICATES AND BONDS.
at may be urged that under my cOnStruc-
tion OF the law OF June 19. 1878. taxes enough
will not be collected to redeem the Outstani-
ing assessment certificates and eight per cent.
improvement bonds. Ireply that, even IL t.is
be 50, We are not responsible for the result or
for any other consequence. 1t is our province
TO administer the law according to its plaiu
meaning and intent; and that is, to do justice
in this matter Of special assessments between
The District Of Colin m bia nd IN yna vi ri