National Republican., 1880-02-20

WASHINGTON, Feb. 10, 1880
Hon. Nelson ". ALirich, sub. (OmpliuCC Qf House
CohHiuee on District Of Columbia:
SIR: The Commissioners have the honor 70 nc
knowledge the receipt of your letter OF the 2sth OF
collection OF general and special taxes in tbe Dis
trict Of Columbia, TO which you inform as the com
mitlee desire tR and crpcit answers before recon-
mending amy further legislation on the subject
Before proceeding TO answer these questions, u
brief explanatory statement 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 oil of the assessments
made by the Board OF Public Works. stopped the
issue OF tax lien certificates, on the ground that the
issue of such certificates would uniustly cucumber
the property Of citizens for taxes which they did
not owe. And, accordingly, no lien certificates
were issued by that board after that date.
The present Board Of Commissioners was or,
ganizcd under act OF llth June, 1873 and
almost simultaneously with the passage Of that
act, viz, on the 10Th June 1875 Congress passed.
mn act directing the Commissioners to enforce the
authority Of the 3Th section OF the organic act OF
February, 1871 but provided ut the same time for
the revision OF those assessments IN AL cases where
complaint was made, within thirty days, OF erro-
ncOus aud excessive charges. When therefore, the
pre- cent board organized on the lS of July 1873 the
most important as well as the most embarrassing
duty which demanded their attention was the
prompt and proper execution of the act OF 18th
June 1873. SO numerous were TIC applications Tor
relief under this Oct-ovcr $1,000 were fled on the
last day limited for such nnpcations-thnt the
Commissioners concluded, under advice of their ut
to Oruer inc revision oil utt Nllphlu NhSehS
ments Included within the terms of The act. This
course was rendered unavoidable also By the meth
ods prescribed and followed in making the origi'
nal assessments. which was ~ asses, pro rata.
the total cost OF improving q street ngainst
the various lots Nbutting thereon. SO that
in case of single complaint OF erroneous
assessment on tnat street, whether paidor unpaid,
was necessarily revised. And IL, on revision,
sessnont Oh that street was thereby vitated. As
errors were found on every street. involving an
average reduction of from twenty TO twenty-five
per cent OF the original assessment the same rea-
sons which influenced the action of their prodoces-
sors induced the present board to postpone the issue
of tax-len certificates until the revision should be
yised and corrected bills Justice seemed TO dc.
mand this course, as, in the opinion OF the Conn
nlssioners, IL would be nlNiifesty unjust TO cloud
the titles Of citizels with liens for taxes known to
be erroneous and excessive No court would en-
force the collection of taxes which was admitted
by the authority imposing u 10 be erroneous and
unjust. The net OF tho 2Ith of June, 1879. was
further step for the relief of tax payers, and It's
third section was u necessary sequence TO The act
of the 10Th June, 1873. The first provided relief
from unjust burdens for those who had not
paiu these assessments aud the last gave relief to
those who had paid these erroneous taxes. These
acts were intended and declared to be measures Of
relief and being so interpreted by the Commission
ers II has been their single aim so 10 execute them
as to secure TO citizens every benefit which they
were intended TO provide. These laws also gave TO
the Commissioners the largest discretion, and not
wthstanding the many complications and per-
plexitics which they have caused they have ni'
f0rded great relief to individuals nnd hccn fpi,
ful of sautATy results as mantle ted by increGtI
satisfaction and confidence among the taX-paying
people and by the large reduction OF tax arrears
both general and special, which lhcy have accom-
plished.
since June 81 1879. TO sell the property on which
taxes were then in arrears, and If so, with what
result?
tax arrears was made In November, 1879. with few
exceptions, however, where the, properly ndyer.
tised was allowed TO 90 TO sale, the District of Co
lumbia was the purchaser, The advertised list did
not include special assessments, for the reason that
IL is impossible to make correct list o these until
| the amounts due are nsCCf'nlned py inc revision
Nor do the Commissioners think i advisable at
this time when the payment OF these assessments
is progressing satisfactorily, TO enforce collection
by sale Of the property. They think !, the wiser
| policy to await the completion OF the revision be-
fore recourse is had TO this last resort Y contlma
ton Ofhis view of the case, II may be stated that
in list Of about 200 revised assessments held by
tho Treasurer of the United States for the sinking
| fund aud recently Transmitted ny lhat ohctr 70
the Commissioners with request TO sell, about one
| half are found to have been paid.
| Question No. 2-WnNt number Of persons filed
| individually written complaints with the CommiS-
sioners within the sixty days provided for IN the
act OF June ~; 1879, that their assessments were
| erroneous and excessive, 0nd what was the
amount of assessments OF the persons so complain
| ingY .-,,. nj, . -
| the act of 9th June 1879, MS well as under the
act OF lyh June, 1873, were, US already stated,
| very yuumerOus--almOst universal; but the number
cannot now bo accurately given, ms no separate
lists were kept, and TO make them would involve
tile compilation OF complete index TO the Yol.
luminous records aud files 9I Tho special assessment
division. for tho accomplishment OF which, within
a reasonable time the Commissioners have no All
ccut force at their disposal.
Question No. S--ls il true, as publicly stated,
that subsequent to october l, 1879, payment has
becn accepted of tNx-lien cericstes and general
taxes remitting all penalties and interest or oc-
cept!ng lower Tnte Of interest thNn that provided
nv law and If so, by what authority were these
ObatemCnts nader
Answcr-No payments of taxes under the act Of
9th June 1879 have been accepted since lst OstO
hOr 1870 with six per cent interest. or at lower
rate Of interest than that provided by law, except
In cases where on or before the lst October, the
parties had rendered payment, or had presented
themselves 10 the collector Offering 10 pay, bu.
could not do So because their accounts could not be
revised and corrected within the time limited. In
all such cases where the bills were ready ioTselte
ment, the Commissioners, under advice ofattorney.
and In harmony with tho true meaning aud
lnent as OF the lst of October. They did not think
II Just 10 permit mere Ieohlicallty or their own
inability to adjust his accounts. 10 deprive VIII
ing taxpayer Of the relief Intended by Congress-
II may be further explained Eere tha' iEo Attorney
Of the District having decided thGl special assess
mcnts for which no tNX.lien GeTlihch;es have been
Issued, are not Ghargeable with interest, payment
OF this class OfussesSmenls has been accepted with
out interest The unpaid assessments OF this class
Question No. l--What number OF special assess
melts were revised between June ~ 1879, and
January L. 1850 In nCcOrduuCe with The provisions
OF the act Of June 27, 1879 and what was the total
amount of such revised assessment and the amount
OF drawback certificates issued In the revision
Question No. 5-WhRt number OF unpaid special
assessments were revised between June q, 1870,
aud january l. 1852, IN accordance with the pro
visions Of the act of June no. 1878, and what was
the whole amount OF such revised assessments, aud
the amount of drawback certificates issued IN the
TrNlSOnY
Answers to questions and 5-For The reasons
given Ia answer No, no more accurate and CN'
p,icit response can be given TO these questions than
follows, viz: Between The 27th June, ls.A, aud
let January lsSl the assessments, paid aud unpaid,
on u,uety.Cght streets have been revised
The original amount Of these assess
neltS Nas.,..' ''flNiliV bo
The revised amount III i2l22
Amount of reduction by revision. on.,..,,,sl38OlOli
The total amount OF drawback certificates issued
to lsl February, 1880 under Nc acts Of l9th June,
1873 and OF 21th June, 1879, is 500 sos lS
Ills proper 10 add that while some holders of tax
lien certificates refuse to accept drawbacks for the
amount of reductions made by revision Others
Willingly Rcccp, these drawbacks, They do not
bear Interest.
Question G-WhOtwCs the amount Of the assess
mcuts made BY the IcWitorlnl Governor mem
tiOnud In yOuruCeut report 20 Congress, which the
Attorney for the District vsed you should Do IN.
cludul In the revision provided for by tho act Of
| Juup ~ 1879, aud what amount Of drawback Ger.
| tilcatos have been issued IN this revision
Auswer--rhe total amount Of iscsSmUntS which,
under the opinion olthe attorney referred 10, have