Evening star. [volume] (Washington, D.C.) 1854-1972, 1879-01-28
VIEWS OF DISTRICT COMMISSIONER


District Commissioner Dent yesterday sent to
the HoD s. ". Dorsey, chairman OF the Senate
committee On the District Of Columbia. the fol-
lowing communication:
SIR:-Prevented By recent illness from re-
spending sooner to the communication Of your
committee, OF the 10th OF December, reque sting
the views OF the lmmiSsioners In regard to
Senate bin 1879, introduced by Senator Rollins
on the nth OF Dece nbar embrace the earliest
opportunity Of complying with your request.
have carefully examined the bill and think
It's provisions, On the whole, eminently just and
proper.
on the 27th Of September last felt 1t nv
duty to place before the board OF commissioners
the views which would govern me in executing
the act OF 10Th June 1878. providing for the re-
vision and correction OF special assessments. a
printed copy of which i herewith enclose for
the consideration of the committee, and l ask
leave now more briefly TO reiterate the views
therein expressed.
The consideration Of this subject suggests
questions OF supreme concern TO the owners OF
property in this District now charged with these
assessments, to some Of which l invite the
attention OF the committee.
BENEFITS.
Every legislative act authorizing these assess
ments, whether passed by Congress or the
legislative assembly, provides IN substance
assessed for one-third of the cost of such i'm
provement. And by the act OF 18th June, 1878.
the Commissioners are directed to enforce the
collection OF assessments against "prop-
erty benefited by the Improvements in respect
to which said assessments were made" Nor is
it for general benefits resulting from street i'm
prOvementS, that One-third Of the cost OF such
Improvements is authorized to be assessed
against private property. These general ben
ef1ts are paid for out OF the general fund. which
is charged with the other two thirds of the cost
TO the property AUDITING on the improved
streets, and for those alone, that such prop
erty ear be assessed for one-thrd of the cost
that unless the plain meaning of the
series OF enactmentS on this subject
IS TO De ignored, private property, not specially
fronts, cannot justly be assessed for one-third
OF the cost of such improvement. Mere espe-
claliy is this true where the property, as has
happened in numerous cases, has been Specially
damaged. l further hold that In all cases
where the board OF audit has awarded dam
ages, that award must be accepted as cOnclu-
slve evidence that the property has not been
benefited, and that the assessment Should
therefore be cancelled. For it is to be pre-
sumed that the board considered both benefits
and Injuries, and that their award was made
Tor the excess OF damages over all benefits re
ceiyed. This is the rule practiced In all such
cases. know OF no exceptions, and have every
reason TO believe that the awards OF the board
OF audit ale based on this rule.
INTEREST.
assume that the passage OF the act of 10Th
June. 1873. directing the Commissioners to re-
wise and correct erroneous and excessive as
sessmentS." was based on evidence before Con-
gieSS OF the existence of such errors and ex-
cesses, and was intended as a measure of
e nd To, 10 me taxPa{er5 OF tas District
case where revision has been completed
large reductions have been made, abIndantlv
supports this evidence, and fully Iustlties those
who refused to pay without such revision and
correction. Payment was refused in most
cases. not because they were unwilling to bear
any lawful and Just burdens of taxation, buf
because they knew, or were advised, that the
assessments were unjust and unwarranted by
law; and In numerous cases they were wholly
unable to meet these excessive demands. They
cannot therefore be properly regarded as in
u utsio ana as, under the circumstances, r.
VISION amounts virtually to a re-assessment or
thelr property. hold that interest should run
AGAINST Them only from the date OF such reyl-
son s OF re-asSessment. otherwise, revision will
aurora no fellef whatever For at the rate of
zen per cent. or even six per cent, the interest
VIII equal the reductions made by revision. and
me amount 10 be paid in 1859 will be as large
as In 1873.
RIGHT OF APPEAL
think that i'll all cases the right of appeal to
the courts Tor redress against the acts Of eXectI-
i've authority should be accorded to citizens By
the construction given to the act OF 10Th June
1878, in recent decisions of the Supreme Court
this right has been taken from them. From the
history OF the passage OF that act it is clear
such a result
The bill of Senator Rollins is in harmony with
the views above expressed on the subject of
benefits. think it should be so amended as to
make interest Oh these assessments commence
at the date OF revision and to restore TO citizens
Inelf right OF appeal to the courts.
In conclusion, beg to assure the committee
from personal knowledge of the facts, that I'M
less such equitable considerations as / have en-
deaYOfed to present Saall be allowed to temper
the severity OF the act OF 10Th June as con-
strued by the supreme Court. the homes of hun.
dredS or poor families in this District must in
evitably. and very soon, pass Into the hands of
banks and capitalists who hold thee tax-rnort-
cages against their property. This calamity
mas already happened to many.
1t is estimated by intelligent persons. CONVEX
SAINT with the facts that as the result of the
oppressive taxation which ruled in this District
from 1910 TO 1876, tWO-tithS of the real estate of
the cltl2enS has passed by sales for general and
Speclal taxes TO the District of Columbia Sure
~ 1t Is unreasonable to suppose that any con-
siderable number OF these delinquent taX-pay-
erS would allow the title to their property 10
DE thus encountered If they possessed the abiii-
ty to prevent it.
III Attachments should be made in these assess
ments to the full extent above suggested, and
dfaWDa certificates be issued therefor as pro-
posed, they would, / believe, without embar-
raSsment to the finances OrrevenueS OF the Dis.
tr1ct, De readily absorbed In the mode provided
In the bill under consideration.
FOR the reasons given above shall heartily
approve OF any measure which may be devised
1or the relief OF citizens whose property is now
mortgaged by these special taX-lfens, because
oeileVe them to be justly entitled to such re-