Evening star. [volume] (Washington, D.C.) 1854-1972, 1880-01-13

Treasurer In April 1879. Up to this time no no
tice Of either demand has been taken, aud no
action had looking to the advertisement and
% New 4os q holding pna
~ affected thereby was sold BY the Commits
made to comply with the provision Of
law requiring compulsory collection of
these assessments when delinquent. - :
II the District authorities persist in waving
penalties upon delinquent special assessments,
while the amount of the assessments is being
rapidly reduced by revision and the interest
upon N tne overdue outstanding eight per cent
mulate, the shrinkage Of the collateral tax-lien
certificates viii be SO great that the eight per
cent. certificates must be provided for in some
other way. BY good management, and rigid
enforcement OF the laws relating to special as
sessments, the receipts therefrom may be made
to take up the eight per cent: certificates, the
last of which matured July, 1878. The interest
has been paid only to July /, 1874. A plan Is al
ready being agitated to induce Congress to au-
thorze iye per cent. District loan for the pur-
pose OF taking up the past-due certificates in
question. Such action should not be thought of
until there has been more vigorous and sin
cere attempt to collect the special taxes than
OF this office, at an early day, to call upon the
District authorities again to advertise ard sell,
as the law directs, the property liable for special
taxes for which taX-lien certificates have been
deposited with the Treasurer"
COLLECTION OF DISTRICT TAXEs
The amount OF taxes in arrears confirms the
statement that some more effective method Of
collecting them is required. The treasurer can
only suggest that the interests of the govern
ment, and OF the conscientious taxpayers of
the District, demand that the assessment and
collection OF the taxes should be intrusted to
officers OF the United States appointed by the
President and accountable to the Treasury de-
pa tment, through its internal revenue bureau.
such a system, with such supervision, cannot
fall to increase the revenues. reduce the amount
In arrears, and result in still further improve
ment OF the credit of the District of Columbia.
REQUIsITIoN FOR FuNDs-BY WHOM TO BE MADE.
Under this head the controversy between the
District Commissioners and the Treasurer is
renewed at length, together with the laws
of Congress On the subject, and the report says:
:. In June last, statement of the proposition OF
the Treasurer was submitted by the Secretary
OF the Treasury, together with the argument of
the District Commissioners and their attorney
to the Comptroller of the Treasury for his de-
cision thereon. The Comptroller, after giving
the question full consideration, decided that
the course suggested by the Treasurer conform
ed TO the requirements of law. In accordance
with his decision, all advances from the Trea-
Sury, on account OF the interest and sinking
fund OF the funded debt OF the District Of Co
lumsia, have been made by the Secretary of the
treasury upon the requisitton OF the Treasurer,
without any previous authorization or subse-
quent approval by the Commissioners of the
District This action of the Treasury depart
ment was not satisfactory to the Commissioners,
and they obtained submission of the question
TO the solicitor general, who, in communica-
ton under date OF September Goth, 1879, with
the approval of the attorney general expresses
the opinion that a previous reGuiSition uDon
the Secretary OF the Treasury by the District
commissioners Is necessary to authorize war
rant for disbulSfDg the sinking fund py the
Treasurer OF the United States''
A lengthy argument against this opinion of
the solicitor general follows.
RELATIONS TO THE DISTRICT COMMISSIONERS
1.-The Commissioners of the District have of
late put forward the claim that the Treasurer of
the United States is Commissioner of the Sink
ing Fund of the District of Columbia conSe-
quently District officer, and hence, in that Ca
pacity, subordinate to them. The act of July H.
1878, clearly and explicitly abolished the offices
OF the Sinking Fund Commissioners, and no
such Office now exists Furthermore, there was
never any legal basis for their claim to author
ity over the Sinking Fund Commissioners, even
while the latter had official existence"
The laws are quoted at length to sustain this
theory that the treasurer himself is in this rea.
ton. subordinate officer Of the District OF
Columbia Is so absurd as to scarcely admit OF
Sc ser tn discussion The Treasurer is an officer
dent and confirmed by the Senate exercising an
independent authority in many matters and in
others subject only to the control of the Presi-
dent, the head of the department, and the
proper accounting officers. His existence is
coeyal with that of the Treasury department.
70 degrade an officer of this rank and RESPONSE
would be anomaly in legislation but one degree
less ludicrous than the subOrdinatiOn OF the
Secretary of the Treasury himself to the Com
missioners Of the District Of Columbia. 1t
might as well be contended, and in fact it will
as logically follow, that the accounting officers
Of the Treasury, who pass upon the accounts of
the District, are subordinate to the Commits
sloners, because the law has devolVed upon |
them duties formerly performed by subordinate
officers of the District of Columbia The fact |
Is, that in the present scheme of government |
missioners OF any control over the manage
ment OF the sinking fund or the payment
OF the interest on the debt.
For the fist time in the history of the debt of |
the District, adequate provision has been made
for sinking fund for its extinguishmenu.
wise policy has placed that fund under the man |
agement OF the Treasury Department. where
its diversion to any other object. When ii is re-
membered that of the immense sums heretofore
collected OF the people OF the District for the
maintenance of the sinking fund, but an incon- |
siderable fraction has been devoted to its egti-
mate object, the present state OF affairs so far
from being questioned and assailed. should be
matter OF rejoicing for every Well-wiSher OF the
District of Columbia.
Under the present plan of proportional ap-
the United States virtually re- |
the entire burden of redeeming and paying the |
interest upon their debt: and, In addition, APP |
more than half million annually |
towards the current expenses Of their govern |
ment. 1t certainly does not exact too much |
when it demands that the moneys which it ap-
proprlateS u0m the public treasury with such |
llDerallty snail be r1g1dly accounted
for, and that the funds devoted to the sinking |
fund and the interest on the debt shall be dis |
burSed by its own fiscal officer. A cheerful COM
pliance with its demands by all concerned will |
contribute to the advancement of the credit !
OF the District, the safe and economical |
administration of its Enhances, the relief OF |
the taxpayer, the security OF its creditors and |
to the continuance by Congress of that liberal |
policy towards the District which it has re-
Gently adopted"
SUMMARY OF RECOMMENDATIONS
The recommendations made in this report |
may be summarized as follows: l. That the |
loans of the District be made through the Treas
ury Department, and exempted from taxation |
in the District. 2. That a permanent annual |
appropriation be made, for interest on the fund |
ed debt and for sinking-fund, Of an amount |
sufficient to eXtinguiSh the entire debt by the |
Of the three-siXty-five loan. 8. That |
the amounts appropriated for the sinking fund |
and interest be advanced on the reQuisition of |
the Treasurer of the United States. 4. That the |
amount required for the sinking fund and in |
teresU on the water-Stock be Included in the reg
ular appropriation for the sinking fund and in |
terest ON the funded debt. 5. That the law di- |
rect1ng the sale of property liable for special |
taxes, for Which taX-l1en certificates have been |
deposited with the Treasurer, be enforced, and |
the past-due certificates of Indebtedness retired |
g. That the collection of the taxes be intrllsted
to officers OF the United States appointed by the
President and accountable to the Treasury De- |
partment, through its internal-revenue bureau. |
AN INrrpr STTNa VIII Yesterday