The Evening critic., 1885-02-27
district rnx snlas.
Hon. Join J. Ingalls,. 4. s. Senator, Cnaiima
Senate Committee, District 0r Coiumbia'

Hon. John J. Ingalls,, 4. s. Senator, Chairman
Senate Committee, DiStrict 0r C0iunqbia'
SIR: The importance OF the following COM
municAtion muet be my apology for thus ad
dressing you;
The bill that has Just passed. the House OF
Representatives "relsting to sales for taxes In
the District OF columbia" II. II. S230, covers
three classes Of taxee, VIZ;
/. Taxes that do represent services rendered
by the District, and value received by the
propeity-owners, and which should, OF course,
2. Taxes thatdo not represent any services
rendered by the District, nor any value re-
ceived by tho property.ownere.
This latter class comprises lien certificates
Issued by the District against property own
ers for the alleged cost OF Improvements that
in numerous cases were almost Immediately
destroyed by subsequent operations or the
District authorities before being utilized
and nothing whatever left TO show what the
tax was for. Nevertheless, such lion certih-
Gates have been on the records from twelve 10
per centum per annum. TO enforce their col
lection would bo 1niquitous, ana often result
In a connscation OF property.
3. Tex lien certificates have been Issued
against property.owners for the alleged cost
or public Improvements. Whereas, subsequent
developments have shown that, in point OF
fact, they represent no part whatever of said
cost, but were nothing less than "dupllcate
taxation II having been discovered that the
whole cost was charged against tho general
fund and wholly paid by property.owners IN
their annual general taxes.
In view OF these facts, number OF prop
efty-0wners have brought suit against the
District by test case now pending on the
docket, with a view to establish their rights.
Should this bill become law, these prop
eity-owners may be deprived OF their day In
court, and all these taxes or liens OF classes
two and three, herein shown, be enforced,
whether they be right or wrong.
Every one comedies the necessity for some
appropriate and duly limited authority In the
Commissioners OF the District To enforce the
collection OF taxes fightfully due, and no one
pretends TO question the probity and devotion
TO duty OF these gentlemen; but respectfully
submit that tho bill no. S236), as passed by the
House, goes too Tar, ana confers powers whicn,
for reasons already stated, must result op-
pressiveIy 10 many citizens OF this District.
All that the Commissioners can reasonably
ask, and oil um sure they ask, may be ac-
complished by the bill In question, with some
such proviso as the following:
"Provided, that nothing In this bill shall
authorize the enforcement OF taxes or assess
ments that upon proper showing do not rep.
resent valuo received by the property owner
or services rendered by the District, nor shall
prejudice the rights Of any taxpayers now
seeking, or who, prior to tue sale or their prop
eriy, may seek relief in the courts OF the Dis
trict from assessments and liens thereon"
am, Sir, very respectfully your
obedlunt servant,
@. LEE.
No. 1876 Seventh street northwest, Washington
d. o., February 25, 1885.