The Evening critic., 1883-02-08
AN OBNOXIOUS MEASURE.
How IL fs Proposed 30 Put the Taxes
ON the Peonle Of THIS DistrlcI.

holders in the District OF Columbia to tho con-
dition of setts and there's, and to authorize tho
Commissioners OF said District to confiscato
oil their property on which unlawful taxes
levied upon fictitious valuations Of four times
tho real cash value, and overburdenod with
usurious interest and penalties amounting to
over 90 per cent. per annum, are not paid"
The following review OF some Of the sections
of the bill viii, In the mind OF any impartial
reader, justify the claims to the latter tito
and awaken the attention OF Congress to pre-.
vent the passage OF so iniquitous law as II Is
contemplated 20 enact.
Section g, In line 20, makes household prop
erty exempt from taxation only three hundred
dollars, when heretofore the exemption was
about eight HUNDRED, as 1t embraced library,
tools, and all things exempt from execution.
Section 8, In line 3, authorizes the assistant
assessor to determine the Jdlgeof property In
stead of the cash rdiae. Under former admins.
tratlons and similar enactments property was
valued at four times Its cash value and taxed
upon such fictitious value, and as the owners
refused to pay four times more than was rea-
sonable they were overcharged with penalties,
usurious interest, &C., and IL Is that which
forms the base OF these enormous claims for
taxes. To illustrate, lots 8, @, Ii, -, 13, in
square 9S3, were formerly assessed at 5000 a
lot, and taxed S1.20 por annum.
The Shepherd assessors put 1t up TO $1,000
per lot, and taxed It $50 each lot, or about
sixteen times Its former tax; and, in conse-
quence Of the owners great outcry, Shepherds
successors reduced the assessment to $500 per
lot. The whole property was finally sold last
December after being offered at four different
seasons at auction, and the highest price 1t
did bring was about 1900 per lot, and the
owner zone Ebert was unjustly charged dur
ing twelve years, taxes and penalties upon
$1,000 and $500, which swallowed up the
whole proceeds OF the sale. The foregoing is
one OF the illustrations OF the great number of
cases on record, an the Orei CdlUdti0n was uni
versal. The northwest part of Massachusetts
and Connecticut avenues is the only exception
and that is on account OF the recent rise.
Sections 10 and IL arc subject to the same
remarks as on the preceding section s.
Section 10 tries to go back and make the
Pill retroactive u tdrtRg property irhteh escaped
tdIdtiOn. don't suppose there is any that
could have escaped the lynx eye OF the pres
ent powers, but think that IL they have the
power 10 go back they ought 10 pass law re-
ferred TO In the preceding paragraph review
ing section s, and bring the arrears OF taxes
claimed down to only one.fourth.
Sections 20, % and % are not only tyranni :
cal and unwise, but only TO be submitted to by
idreS, and II enacted, Will drive away from
Washington all proud enough not to allow
themselves to submit TO such interrogatorles
as can only be addressed to thieves.
Section 50, II left unmodihed, would au-
,horlzed nothing less than an official robbery
Section SO subjects citizens to annoyance.
and after line is, TO species OF espionage ovel
one another not existing In any civilized coun
try, and likely to induce the not over-scrupu
lous to commit perjury.
Section 80 gives the collector too great and
unheardof authority, and Is otherwise OBJ
noxious and unwise.
Section &c at lines 16 to 90, is unjust, as Il
| n mans lot by the smallest depth possible
leaving TO the owner all the back ground
which is OF no use.
Section 81 lacks OF proper 0rdeF anon the col
Itctor to deliver TO the purchaser the sale Ger
| tlflcates upon tender OF the purchase money
Az sale last October, as am credibly in
| formed, the money so rendered was refused by
| the collector, who kept back the certificate
| upon untenable grounds.
| Section Go lacks in line the word "here
after between the words lots and bid of, so n;
TO make 1t read, ''rhat all lands and towr
lots hereafter bid off for the District at any
tax sale SHALL" &c, &c. Without that wore
| the prompters OF said section will, assisted b,
the following sections, 81 and 50, wherein tn,
| language Is more plain, construe the law q
giving the District authorities the power .
consider the act retroactive and 10 validate nj
their former tax sales made without authorit,
| OF law ever since 1878.
Section 90 imposes the interest too high
at "a per centum per annum dine 10l, AM
requires to be so amended as would impos
upon the Collector the duty OF giving, imme
diately upon the receipt of redemption
moneys, notice In writing to the purchase
at the tax sale that his money is at his dis
| posal, and see that 1t is refunded on demand
Under the present system, the Collector fail
10 send such notice, and the purchaser Of
| tax sale certificate who expects to get tn,
interest OF ten per centum per annum upor
| his investment, does not receive even two pei
cent. recent case brought to our notice
| makes such amendment necessary.
Section 20 is deficient of the same amend
ment last above stated also section 49,
Section rs is calculated, in line 10 an,
sequel, to create confusion and consequen
| litigation. Each deed given ought to b.
treated upon Its own merits.
Section 50 requires total reconstruction, a
| its phraseology is intended TO make, covertly
but efectually, the law retroactive, and I
Clothe the Commissioners with power 10 col
fiscate and to give deeds 10 day person VIII
should ofrer to pay arrears OF taxes to all tn
lands bid or for the District prior to the pas
sage Of this act, which bidding, as all know
was commenced TO be practiced as far bac
as 1878, and, with few exceptions, was L,
peated every year until the present time
The words "may hare BEEN In lines l and
OF said section, shave been" In line 8, ARE
in line 4, "from date of such sale " In line
"shalI bo held forfeited in line 7, g. eight!
three" in lines and 10 should be struck on
so as to make the section read as follows, VIZ
be sold for any taxes due thereon, that sha
hereafter be bought in by the District OF q
lumba for such taxes, and hereafter shall !
unredeemed for three years, shall be held 10
feited 10 the District; and the Collector
Taxes shall, on or before the first Monday
November, eighteen hundred and elghty-sl'
and annually thereafter, &C., from line 10
line 2S, sell the same for cash, rs stated
lines 30 TO 81. And that upon tho payment
the amount so bid the Commissioners sha
execute TO the purchaser deed for the sam
&c., from line 81 to line 5S.
Said section 81. so amended as hereinbeGol
stated, would make the law prospective, al
all concerned Will have time to pay the
taxes or take the consequences.
AS that section now stands, 1t will be +
troactive, unconstitutional, and Will cause /
remediable injury to the poorest Of our CT,
| Zens.
As regards the old taxes due since 1878,
proper reduction OF the same TO the trl
cash value of the property taxed, and u
| adoption OF Mr., Vance's amendment, pi
| sented in the Senate ON the 9Th Of Januar
; but omitted in Mr.. Buffers substitute of Il
9th OF January, which permits the referen
of cases OF great hardship 10 the Court
| Claims, and tire payment at six per cent.
: terest OF all back taxes till next Novembe
Will elableall arrears Justly due to be &C
| lected.
We subjoin a copy of the obnoxious sectiC
81, as II stands in Mr.. Buffers substitute, Z
| comparison with that proposed.
Section 50. "That any lands or town Il
. that may hare bean or shall hereafter DO so
| for any taxes due thereon that hare been
shall hereafter be bought in by the District
} Columbia for such taxes, and are or hereaft
= shall be unredeemed for three years from IL
| OF such sale, and no person shall QDeI 10 plncht
the came for the taxes, interest. penalties al
costs due thereon shat DC h6ld forfeited 10
Distlici and the Collector Of Taxes shall, on
before the first Monday of November, 1885,
, | continues from line 10 10 line ~ "s
, all said tracts aud lots to the highest bidd
Tor cash q any Pice, dc, and me Comm
: sioners shall execute to the purchaser de-
. for the same, which shall be held prima fac
D 10 convey good and indefeasible title ia (
simple, &c."
tits clear that by intsrpolatng the wOr
l hereinbefOre underscored In said section {
Q the trainers OF said section had for object
) validate the former purchases bid in by I
District OF Columbia, which having been bid
| tgihOW QRthOgitY QT dlr, were Invalid, q
U could not be enforced without the passage
. some retroactive law that would give su
) bids a color OF validity.
The District bid on property from 1872
1852 inclusive, and the authority given IL
y Congress I0r ne FIH tH,e was under Tue nj