Evening star. [volume] (Washington, D.C.) 1854-1972, 1886-10-11
CITY AND DISTRICT
THE ANNUAL TAX SALE
Collector Cook Takes Down the Red
Flag.

Collector Cook takes Dswn the Red
FlAg.
AN AUCTION AT WHICH THERE Is NO COMPETE
TON - THE INEFFICrENcY OF EXISTING
LAws-wHAT THE DISTRICT GAINS BY DELIN-
oUENCIEs.
Collector Cook has taken down the red flag
which has floated TO the breese from q lamp
post in front Of the District buildings daily for
several weeks, and laid IT away until another
year unrolls another list Of delinquent taxes
and produces another long column of penalties
due by delinquent taxpayers. The auction sale
which has been going on has not created much
OF stir In real estate circles, despite the fact
that acres and acres OF city real estate, much of
1t located In the very heart OF the capital, has
passed under the hammer. During most OF the
sale the only audience the auctioneer had was
the cOloIed Waterman at the door. He did not
purchasing valuable building lots for . trife
were constantly urged upon him by the auc-
tioneer. The auctfuneer was collector Cook
himself.
THE AUCTIoNEER RULED OUT.
For many years a regular auctioneer was en-
pioyed, together With q man to ring q bell, but
this display had to be dispensed with, as the
first controller refused to pass the accounts. So
the collector has been obliged to be his own
auctioncer. He has deputy with him to ''spelf'
him at times when his voice gives out. He dis
carded the bell, but still remained faithful to
the TRADITION requiring a red flag. The law re-
Quires a public sale, but is not mandatory on
the subject OF the bell. In order to preserve its
rights and claims the District is required to go
through the form of q vendue The printed list
or pieces OF real estate to be sold on account of
arrears of taxes makes a volume Of over eight
hundred pages. 1t was no easy task even 10 go
property:
sessed in the name of John Smith. How much
am offered? There being no other bidder the
District becomes the purchaser at the amount
OF the taxes" These words or words of similar
import, were repeated over and over again.
BID IN BY THE DISTRICT.
The District in almost every case bids In the
property. Occasionally bids were made by
other persons and accepted. These bids were
not made IN the course of the sale, but were left
at the collectors office and noted down. Gen.
orally such bids, covering only the amount Of
taxes and penalties due, were made by persons
having some equitable interest in the property
TO protect, which might be likely TO suffer in
the event OF a tax sale. Where the District is
Inc purchaser, any person so desiring can be-
fore the record of sales is finally closed, become
the purchaser tor the amour. OF taxes. In such
event the purchaser pays the District the taxes
due, and the owner has to settle with this tax
payer, having the privilege OF redeeming his
property within two years by paying to the
purchaser at the tax sale the amount he paid
the District and 10 per cent year additional.
A very good investment, one might say, but
still no capitalists seem eager to go into it, The
reason Is that the law anu the decisions OF court
is ,ne opy Gns
points TO be raised. If there has been the
slightest error OF form In listing or advertising
the property, the man who buys at the TAX sale
loses
HOW MAN MIGHT GET POSSESSION.
"If you bought lot at tax sale" said an off,
cial at the collectors Office, land fenced it in
and then kept possession for twenty years, you
might be able to maintain your title" Still the
sale is quite effective in bringing about seti
ment OF arrears. A large majority of dein-
Quenctes are on the part of those who are
able to pay the accumulated taxes or have
come to the conclusion that it will not pay
them to clear off the taxes. In other cases,
questions have been raised as 10 the legality of
estate for taxes if it does not wipe out the title
in fee sufices to cloud it to some extent, and SD
property owners will settle rather than have
sucn q sale made. The District is a gamer
through delinquencies among taxpayers. The
amounts received annually for penalties and
interest, over and above the taxes properly, is
between $SO,OOO and $lOO,OOO or enough
almost TO pay the expenses Oh the District offices.
The balance sheets at the collectors office are
un Tor the first time. The coector kee,s an
account against himself of the arrears Que Tor
several years back. Going from year 10 year
one can see the figures at the top Of the column
gradually lessen until they are finally wiped
out altogether, while at the same time q new
years arrears are added TO the bottom OF the
ways than those now provided Tor enforcing
the collection OF taxes have been proposed
during Inc past lew years.
THE BLANCHARD BILL.
A bill was introduced in the House last Janu.
airy ITO amend the laws in relation to land IL
ties in the District" which proposed to remedy
existing defects in the laws relating to tax Sales
The bin never got past the District committee.
This bill covered a great many matters i'm rela-
ton to titles, correcting defects which il is
claimed exist in practice and law here. The
section relating to tax sales IL follows: "That
hereafter all tax deeds executed by the officer
designated by law to execute the same, OF land
hereafter sold for taxes, shall vest in
all the right and estate OF the former owner in
aud to the land conveyed, and shall be pre-
sumptive evidence ia law and in equity, in all
and suits in relation to The rights
Of such grantee, his heirs and assigns OF the iOi-
lowing iacts: First, that the property CON-
veyed was subject to taxation for the year or
years stated in the deed. second, that the tn xes
were not paid before the sale nor the property
redeemed before the said deed was executed.
Third, that the property had been duly listed
and assessed; that the taxes were levied &C
cOrding to the law, and that the property was
duly advertised for sale and sold for taxes, as
stated in the deed. Fourth, that the manner in
which the listing. assessment, levy notice and
sale were conducted were In all respects as the
law directed and that the grantee Was the pur.
chaser. Filth, that ali the prerequisites of the
law were complied with by all the officers who
had or whose duty it was TO have had any part
or action relating to or affecting said property
or the title SD conveyed necessary and proper
to make good and valid sale and to vest the
title in the purchaser.