Evening star. [volume] (Washington, D.C.) 1854-1972, 1880-02-19
COLLECTION OF TAXES IN THE
DISTRNCT.
Answer OF the Com m issiNners to
Questions of the subcommittee Of
the House District Committee.


District committee, for certain information as
to the operations and enforcement Of existing
laws for the collection of taxes in the District.
The following is the reply of the commissioners
in full
OFFICE OF THE COMMISSIONERS OF THE
DISTRICT OF COLUMBIA.
WASHINGTON, Feb. 10, $780,
Hon. Nelson W A1d1ich, 'tb-cOn,nlittee OF House
Committee on District Of Columbia.
SIR: The commissioners have the honor 10
acknowledge the receipt of your letter of the
2sth of January, enclosing eight questions re-
lating to the collection of general and special
taxes in the District of Columbia, to which you
inform US the committee desire fnl and erp,hft
answers before recommending any further legis-
1ation on the subject. Before proceeding to an
swer these questions, brief explanatory state
ment will not be out OF place.
In May, 1876 the late Board of Commissioners,
organized under act of Goth June 1874, finding
gross errors to exist in nearly all OF the assess
ments made by the Board OF Public Works.
stopped the issue Of taX-len certificates, on the
ground that the issue of such certificates would
unjustly cucumber the property Of citizens for
taxes which they did not owe. And, accordingly
no lencertficates were issued by that board after
that date. The present Board of commissioners
was organized under act of i1th June, 1875 and
almost simultaneously with the passage of that
act, viz, on the 10Th June, 1878, Congress passed
an act directing the Commissioners to enforce
the collection of all special assessments made
under authority of the S7th section of
the organic act of February, 1871, but pro-
d
those assessments in all cases where complaint
was made, within thirty days, of erroneous and
excessive charges. When. therefore, the pres
ent board organized on the 1St July, 1878. the
most important, as well as the most embarraSS-
ing. duty which demanded their attention was
the prompt and proper execution of the act of
10Th June, 1878 SO numerous were the applica-
u0nS for relief under this act-oVer 80 900 were
filed on the last day limited for such applica-
tions-that the Commissioners concluded,
under advice Of their attorney, to order the re-
1n1
in the terms of the act. This course was rem
dered unavoidable also by the methods pre-
scr1bed, ard followed in making the original
assessments: which was, to assess, pro rata
the total cost OF improving a street against
the various lots abutting thereon. SO that, in
case Of a single complaint OF erroneous or
excessive charges on s+saa any street every
or unpaid, was necessarily revised. And it,
on revision, error was found to exist in any
case the whole assessment on that street
was thereby vitiated. AS errors were found OH
every street, involving an average reduction OF
from 20 to 25 per cent Of the original assess
ments, the same reasons which Influenced the
action OF their predecessors induced the present
board to postpone the issue OF taX-lien certih-
Gates until the revision should be complete and
the tax payers furnished with revised and cor
course, as, in the opinion OF the commissioners,
it would be manifestly unjust to cloud the titles
OF citizens with liens for taxes known to be er-
Toneous and excessive. No court would enforce
the authority imposing it to be erroneous and
unjust. The act OF 27th June, 1879 was fur
ther step for the relief OF tax payers, and its
third section was Necessary sequence to the
from unjust burdens for those who had not
paid these assessments, and the last gave
relief to those who had paid these
erroneous taxes. These acts were intended and
declared to be measures of reliet, and being so
interpreted by the Commissioners, it has been
their single aim so to execute them as to secure
to citizens every benefit which they were in
tended to provide. These laws also gave to the
Commissioners the largest discretion. and not
withstanding the many complications and per-
plexttfeS which they have caused, they have
afforded great relief to individuals, and been
fruitful OF salutary results as manifested by in
creased satisfaction and confidence among the
tax-paying people, and by the large reduction
OF tax arrears, both general and special, which
Question No: HAS any attempt been made
since June q, 1879, to sell the property on
which taxes were tEen in errears, and If so, with
.Answer.-The annual sale for the collection
OF tax arrears was made In November, 1879.
With few exceptions, however, where the prop
erty advertised was allowed to go to SALE the
District OF Columbia was the purchaser. The
advertised list did not include special assess
mentS for the reason that it is impossible to
make correct list Of these until the amounts
due are aScerta1ned by the revision now in pro-
gress.
:. Nor do the Commissioners think it advisable
at this time, when the payment of these assess
ments Is progressing satisfactorily, to enforce
collection by sale OF the property. They think
it the wiser policy to await the completion of
the revision before recourse is had to this last
resort In confirmation OF this view Of the case,
1t may be stated that in a list of about two hun
dred revised assessments held by the Treasurer
OF the United States for the sinking fund, and
recently transmitted by that officer to the Com
missioners with request to sell about one-half,
are found to have been paid.
question No. 2.-What number of persons filed
individually written complaints with the Com
missioners within the sixty days provided for in
the act of June 27, 1879, that their assessments
were erroneous and excessive, and what was
the amount OF assessments Of the persons so
complaining?
Answer.-The number of complaints filed un-
der the act OF 2Ith June, 1879, as well as under
the act OF 18th June, 1878, were, as already
stated, very numerouS-almoSt UNIVERSAL; but
the number cannot now be accurately given. as
no separate lists were kept; and to make them
would involve the compilation of a complete
index to the yOluminOuS records and files of
the special assessment division, for the accom-
plishment of which, within reasonable time,
the commissioners have no sufficient force at
their disposal.
question No. 3.-Is it true, as publicly stated,
that subsequent to OCTOBER 1879, payment has
been accepted Of taX-llen certificates and gen.
or acGepting lower rate OF interest than that
provided by law, and If SO, by what authority
were these abatements made?
Answer.-No payments of taxes under the act
OF eth june 1879, have been accepted since 1st
october, 1879, with six per cent interest, or at
lower rate Of interest than that provided by
law, except in cases where, on or before the 1st
october, the parties had rendered payment, or
had presented themselves to the collector
offering to pay, but could not do so, because
their accounts could not be revised and cor
rected within the time limited. In all such
cases, where the bills were ready for settlement,
the commissioners, under advice of attorney,
and In harmony with the true meaning and
intent OF the law, deemed 1t right to accept pay
ment as OF the 1st october. They did not
think 1t just to permit mere technicality or
their own inability to adjust his accounts, to
deprive willing taxpayer OF the relief intended
by Congress. 1t may be further explained here
that the Attorney OF the District having decided
that special assessments, for which no tax lien
certificates have been issued, are not chargeable
with interest, payment Of this class OF assess
ments has been accepted without interest. The
unpaid assessments Of this class amount to
$685. 639.37.
Question No 4.-What number of special as
sessments were revised between June 81, 1879,
and January 1, 1885, in accordance with the pro-.
visions OF the act OF June 81, 1879, and what was
the total amount OF such revised assessment,
and the amount Of drawback certificates issued
In the revision?
Question No. 5.-What number of unpaid spe-
clal assessments were revised between June 27
1879, and January l, 1880, in accordance with
the provisions Of the act Of June 49, 1878, and
what was the whole amount of such revised as
SeSSmentS, and the amount of drawback certif-
Gates issued In the revision?
Answers to questions and 5.-For the rea-
SONS given In answer M I m n0rn 70