Evening star. [volume] (Washington, D.C.) 1854-1972, 1879-09-29
District Government Affairs.

Checks have been issued by Treasurer Dodge
In 5,5s1 cases Of excessive water rents, aggre.
eating In amount SIS, 29O.
edged the receipt OF 81 SIS from the Washington
Market Company, on account Of rental due the
only two days more remain In which tax
payers can pay their regular taxes without the
penalty or two per cent. per month provided by
law for del1nquents.
Number Of certificates issued by Mr.. Roome,
clerk In charge Of revision OF special assess
ments up to O'Clock to-day was 31I9, aggre-
eating S210, ,36S64 In amount.
The Commissioners have replied to Mr. Con-
rad Jost and Others n reference to their petition
relative to the repaving of 9Th street northwest
below Boundary street, before inclement
weather sets in, stating that such cases will
have to wait until Congress provides funds for
permanent Improvement.
INTEREST ON UNPAID TAXES
In answer to the opinions rendered by Mr..
OF certain assessments against property owned
by MI Columbus Alexander the latter has re-
turned to the commissioners an elaborate re-
view Of the same which has also heen turned
over to the attorney by the Commissioners.
In relation to this review Mr.. Riddle states,
In communication to the Commissioners that
he is always glad TO be advised by the opinions
of counsel, which are often most useful. 1t is
impossible for him to engage In long written
controversies upon points when counsel dis
courts. In his letter Of advice to Treasurer
Dodge he held that on old corporation taxes
still due, interest should be computed from
March 1 80, lsaS, and OF course until paid In
to this-hrst, that 1t should be computed from
the first Of April instead of March. The act
says that one per cent. month shall accrue on
the first day OF each month. Clearly when
this Is commuted for interest, that should date
from time back, unless the interests is to be
paid In advance. The penalty is for the time
which elapses between the passage Of
the act and the payment, and If
month fntervenes, penalty occurs. If inter-
est takes its place, that must begin with the
criticism is, that 1t is fair inference from the
attorneys opinion that interest Is not only to
begin under the date OF the act, but continue
this is wrong because the law says that one per
cent. per month shall accrue on the first of
each month until the sale provided for in the
same section which should commence on the
29th of the following June. Continuing, Mr..
Riddle says the act certainly intended that
property then delinquent should be sold, and
as certainly that one per cent. month should
lay penalty of one per cent. a month up to
certain time and stop there, If for any reason
short OF payment Of the tax no sale should be
quently? II not, he has no hesitation In
holding that the penalty continued to accrue.
PROFESSIONALLY the land was sold then or SUBJ
Fhe third section of the act of the District
legislature Of August %, 1871. charges penalty
OF Is per cent. upon all lands sold before re.
ueuEllou. II luc pIOpcTIy WAS SOlu, Juon u
penalty Of Is per cent. took the place of the
penalty OF per cent. month, as payment is
redemption. 1t makes no difference whether
the property was sold or not, nor does it make
any difference how much or how little the pen
atty was, nor when it was incurred or ceased to
accrue. When, In general terms, penalties are
committed for interest, from the time the in
terest attaches 1t will run till the principal is
paid. Such is the effect Of the act of June 81,
1879. II Mr.. A. can find a corporation tax still
unpaid, not hit by the act Of March Sd, 1875, and
whore tho n n yUh VUaQ hoe
capped sale, then Mr.. Riddle thinks no interest
should be charged upon it.
THE PROPOSED NEW POUND.
Mr.. Entwisle, inspector of buildings, has
submitted plan to the Commissioners for
new pound, to be located on the site OF the pres
ent pound, east Of the Observatory wall, on 23d
street. The plan contemplates enlarged facill-
ties for the proper care Of stock held, and their
separation in different compartments. The
cost estimated is about $500. II is probable that
the Commissioners may adopt the plan, but de-
lay carrying out the design until money can be
appropriated by the next Congress. such an
Improvement is very much needed.