Evening star. [volume] (Washington, D.C.) 1854-1972, 1881-02-21
THE DISTRICT INVESTIGATION.
Report of the House Committee.
TREASURER GILFILLANS CHARGES
SUSTAINED
Recommendations of the Committee
The Board ofThree Should be Abolished.
And Only One Commissioner Ap-
pointed.
And He Not Necessarily u Dis
trict Man

Atthe meeting OF the House committeeo on the
District OF Columbia to-day Mr.. Aldrich, of
RfCde Island, submitted report touching the
investigation OF the charges made by the United
states Treasurer against the Commissioners OF
the District, which charges were the subject OF
investigation by the District committee The
report is quite Folumtnous. 1t says: A great
amount OF testimony was taken by your com
m1ttee. filling three hundred and thirty-SiX
printed pages, and covering not only the subject
of the treasurers complaints, but the general
management OF the revision authorized by the
acts or Congress. The evidence given under
each charge is there considered, and then the
evidence as to the general conduct of the re-
vision.
AS TO THE FIRST CHARGE,
being the withholding OF tax lien certificates
the committee, after review OF the law and
factS, say: On the whole. your committee Go
not consider that the evidence presents any
we'll defined or satisfactory reason for the fail
nre OF the Commissioners to deliver the rem ain
Ger OF the tax lien certificates to the sinking
fund Office. Even If errors in previous assess
mentS had been discovered In May, 1916, that
fact would have furnished no reason for with
holding the tax lien certificates against assess
meDtS made thereafter. The law requires the
certifcatts 10 be issued within 80 days after the
completion OF the assessment. II this require
ment had been complied with by the Commits.
sioneIs rs tne discovery at any ume OF errors in
previous assessments would, at tue most, have
affected only the certificates against assess
ments made within the preceding forty days.
All Others would have been delivered to the
sinking fund Office.
Nor does the fact that a revision of the as
sessments was authorized by Congress justify
the failure to issue the certificates The re-
vision was not authorized until June 49, 1878
more than two years after the errors In the
methods OF making assessments are said to
have been discovered and more than a year
after the last assessment was made. Ii the
Commissioners had performed their duty under
the law, the tax lien certificates would have
been deposited In the sinking fund Office before
the revision was authorized Even If their
ought not to have been issued for assessments
known to be erroneous and that interest ran
only on the certificates, there was nothing to
prevent them from issuing the certificates for
the correct amount, and transmitting them TO
the treasurer Immediately upon the completion
OF the revision.
IN THE NATTER OF INTEREST ON UNDELIvERzD
TAX LIEN CERTIFICATES,
the report says:
Nor does the plea avail that the Commission
ers had discovered that the assessments were
erroneous and deemed 1t unjust to cloud the
titles OF citizens with liens for taxes known to
be erroneous and excessive" 1t is the assess
ments themselves which cucumber the prop
erty. The delivery to the sinking fund otice
OF the certificate OF the assessment would In
noWise increase the 1ncumbrance or darken the
cloud upon the title. AS a matter OF fact, In
searching titles, no attention Is paid to the tax
lien certificate. Only the assessment itself Is
regarded.
Had the certificates been issued. the treas
urer would have been compelled to accept In
discharge OF them, in common with the other
certificates held by him. the reduced assess
ment 1'l'ts the penalty OF six per cent. By the
commissioners action he has been compellei 10
accept, In full discharge, the face OF the re-
duced assessment, Without any penalty for
IRON two 10 four years delay In payment. Tue
neglect OF the Commissioners is rendered the
more inexcusable by the fact thai within i've
days after the passage OF the act OF June 10
1875 they were advised by their attorney thar
I'm contemplation OF law there was PEE
else sum 0ue" In these cases, "and IL not paid
at the time" the assessment was levied, he as
sumed THAT interest would accrue On It"
IN THE MATTER OF INTEREST ON ASSESSMENTS
paid after october /. 1879, the report says:-The
commissioners are responsible not only for
having remitted all interest on the special as
sessments for which they failed 10 issue tax
lien certificates, but for having abated all inter-
est on all other assessments pledged TO the
sinking-fund office, paid between october /,
1879, and April l, 1880, and for having collected
penalty OF only per cent. In q large nurnoer
OF cases where 10 per cent. was legally due.
ASSESSMENTS REVISED WHEN NO COMPLAINT
WAS MADE.
In the matter of the Commissioners having
revised assessments not complained OF by the
property owners as erroneous, the report says:
The evidence presents the spectacle of revision
under laws authorizing revision only in
cases where specific complaint was made, of
the entire body OF assessments OF which only
ten per cent Of the persons affected had COM
pla1ned, and with which the other ninety per
cent were presumably satisfied; and, as to that
ten per cent, it does not appear that the Com
miss1oners knew that even that proportion Of
the taxpayers had legally complained until
after an investigation into the subject had been
ordered by Congress, or that they now know
that there was that or any other percentage of
legal complaints against all of the assessments
Which they have revised.
THE EMERY AND COOKE ASSESSMENTS.
A chapter is devoted to the revision OF the
"Cooke' and emery" assessments. The re-
port says:-The Emery" and Cooke, assess
ments were notoriously not prepared under the
act Of June 2T, 1879. and 1t would not seem pos
s1Dle for any refinement OF legal sophistry to
bring them within the operation OF the acts au-
thorlziDg revision.
AS TO THE OPINIONS OF THE ATTORNEY
for the commissioners, the report after quoting
several which conflict says:-It is evident that
opinions so contradictory and erratic afford no
safe guide for executive action; and that they
furnish no defence to the Commissioners for
disregarding the plain requirements OF law.
THE LINTHICUM ESTATE ASSESSMENTS ON WATER
STREET.
Touching the revision OF the assessment Of
Water street. Georgetown, the report says: Even
less GefeIsible was the revision of the Water
street assessment on the ground that a contract
could not be Jumped from city or Job to an
other" This assessment was made, not by the
toard OF public works, but by the Commission
ers, and was "for onethird OF the total cost OF
the Improvement" In common with all Others
1t had been confirmed by Congress and the Su-
preme Court Whether the contract were valid
or not, the work had been done, and the assess
ment made On principle decided to be lawful
ano correct. The commissioners had no power
to vacare II. 1t is notorious that great num-
her Of contracts were dumped" from one stfet
to another, by former board Of commission
els In the same manner as the Water street
contract. These so called extensions" of COZ {.
uacts were investigated in 1876, by commit
tee of this House. who reported {1st session
44th Congress-, Report No. ZOE, p. 81 that
the "cOst of these extensions amounts
to the sum OF $2,O44, 334O AS all
these expenditures were made the basis
of special assessments, there were quite
as good reason for overJurning any other or the
numerous assessments into which they entered
as that on Water street. AS the case stands 1t
annulled on this ground was one affecting the
estate OF which one of the Commissioners Is
Trustee, and two members OF his family the ben
ef1ciaries. The annulIed assessment covered
eleven squares, on four OF which was property
owned BY this estate. The assessments against
the estate were reduced by the Commissioners
action from s. SO TO $3.50. 81 or 81 Is per cent
A though the attorney advised that this was "a
case for compromise" and although the
amount rendered by the property holders was
accepted by the Commissioners as comprC-
mise the president OF the Commission testified
tf at, as trustee and executor OF the Linthicum
es tate he still has Ian outstanding claim for
damages" I" and II he should ''chose to press it,
just one" "
lSTO