Evening star. [volume] (Washington, D.C.) 1854-1972, 1883-05-02
SPECIAL ASSESSMENTS IN THE
DISTRICT.
They are OF Five Kinds-InfOrmati0n
About Them-HOW they Origtnateds
Etc.

The special assessments with which the Dis
trlct has to do are Of five kinds, the first two
only being subject to revision.
LIST. Those for special improvements made by
the board Of public works under It's own con-
tracts. and by the Commissioners. D. c., in COM
pleting work under said boards UNFINISHED
contracts and extensions thereof
I'd. Those for special improvements made
under direction OF said board and the last mayor
of Washington, subsequent to February 81, 1871,
pursuant to contracts entered into by said
mayor.
Sd. Those for special improvements made by
municipal governments in District of Columbia,
prior to February 81. 1871.
4th. Those against property benefited by con-
formations and use of land of others for alley
purposes.
9Th. Those for cost Of laying water mains by
commission governments.
The first kind of assessments are represented
by lien "Certifcates' issued against property
benefited by special improvements made under
the contracts and extensions referred to (see
page l31 ibid). Many of these certificates were
sold to the First National Bank Of New York
and others, but on May 90, 1878. (p. 407 ibd) the
Legislative Assembly by law pledgedall such GER
tifcates thereafter issued, to the redemption
Through the commissioners of the sinking fund.-
of the 3 per centum ''greenbacks" authorized
to be issued by said act. The payment of these
certificates is enforceable Opp. 1872, LAT ib.) by
sale OF the property in arrears for the special
taxes they represent, but the Commissioners
decided not to resort to that extremity until the
assessments had been revised under the acts of
June 10, 1878, and June q, 1879. Subsequent
attempts to sell under these liens have failed
because Of the reluctance of people to invest
The second kind of assessments are repre-
sented by special tax scrip or ''stock" and are
known as emery" and "H. d. Cooke" assess
ments. The Emery" assessments are those
which were signed by Mayor Emery. They were
issued on account of work done subsequent to
February I'll, 1871. under contracts made by that
| officer. The III. ID. Cooke assessments are as
| sessments which were signed by Governor H. D.
Cooke after Mayor EmOrys term had expired,
for work done under contracts Of Mayor Emery.
The collection of one-third of this kind of assess
ments IS also enforceable by sale OF the property
concerned.
The third kind Of assessments are represented
by scrip or ''stOck" Of the same character as
that which represents the second kind, and COZ
lection Hereunder Is enforceable by sale.
The fourth kind OF assessments GALLEY condem-
certificates, and collection thereof is enforceable
in same manner as the first kind.
The fifth kind OF assessments are evidenced
only by entries on books Of water department Of
Engineer Commissioners Office.
The rate Of assessment Of the first and second
kind was "a reasonable proportion OF the cost OF
the improvement not exceeding one-third of such
cost" that is onesxth on property on each side Of
the thoroughfare improved. These assessments
were made to the full extent of that limit.
The rate of assessment OF the third kind was
the entire cost Of the special improvement
Under the system which prevailed when this
class OF assessments was In vogue, the expense
OF carriageways and LAYING street crossings was
paid out Of ward funds but other special i'm
provements were generally made at expense Of
private property abutting thereon.
The rate OF assessment for the fifth kind Ia one
and 0ne-Quarter cents per square foot Of the
property in front Of which the main Is laid.
At present street improvements are usually
made at general expense. The Commissioners
In certain cases furnish material for sidewalk
sewers, &c, to persons who are permitted to
make improvements at their own expense for
the labor necessary to do the work. Water
mains are laid at expense of abutting private
property.
The drawbacks are q certificates of the
amount OF erroneous or excessive charges Of
special taxes disclosed by the revision of the
first two kinds of special assessments under acts
OF June 10, 1873, and June q, 1879 These
'drawbacks' are by said act of June 10, 1873
made receivable In payment Of assessments for
special improvements, and by act Of June 81,
1879, for all special assessments and for all gene
raj taxes due before the first day of July, 1877
The drawbacks on Emery" assessments have
not been issued, although those assessments have
been revised. See opinions Of attorney Deem
Der q 1885,